MESSRS QADRI CLOTH HOUSE, LAHORE versus INCOME TAX APPELLATE TRIBUNAL, LAHORE
Section 65, 13 (1) (d) and 136 of the High Court did not raise the issue of reopening of the appraisal after verifying the reopening of the Commissioner Income Tax (appeal) before the High Court at the appeal stage. Go. Assessment is not a legal fact, which can be appealed to the High Court under the Income Tax Ordinance 1979 of the High Court, and when more is said, the matter cannot be taken seriously that the jurisdiction of the High Tribunal appeals. The court established under section 136 under the Income Tax Ordinance 1979 is compared to the jurisdiction which means that the facts found by the tribunal only before the High Court are based on any of the law raised before the High Court. The answer to that question can also be made the basis. The case to be reopened under section 65 of the Income T when the first appeal is on remand by the authority should be removed from the order of the Tribunal before the High Court. The ax ordinance, which can be set on fire before the Tribunal, 1979, was not done by the SC, it has gone past and closed as a bargain.
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