COMMISSIONER OF INCOME TAX AND WEALTH TAX, RAWALPINDI versus ZULFIQAR AHMED
Interpretation of Sections 138EE, 138C (2A), 138D and 136D of the Income Tax Ordinance, 1979 Income Tax Settlement Commission, scope of the Income Tax Settlement Commission's withdrawal of appeal filed by the Department, Not obliged. The Income Tax Appellate Tribunal Department filed an appeal before the Appellate Tribunal in the order of the Income Tax Settlement Commission order. The department sought to withdraw the appeal, which was denied by the Appellate Tribunal Department following the order of the Income Tax Settlement Commission under section 138EE of the Income Tax Ordinance 1979. The appellate tribunal could not decide on the appeal and the disclosure of section 138EE of the Income Tax Ordinance 1979 revealed that the department had directed the commissioner / department to withdraw the appeal only. Priority before the appellate tribunal; and it was not known whether such order was binding on the appellate tribunal provisions of section 138EE if it was read in the background of the provisions of Sections 138C and 138D of the Income Tax Ordinance 1979. Whether or not it was revealed that the Income Tax Settlement Commission was empowered. Demand the Commissioner to withdraw any appeal filed by the Department before the Income Tax Appellate Tribunal, dispose of the cases in the second appeal. However, no such provisions were found in the Income Tax Ordinance, 1979, which would confirm the order of the Income Tax Settlement Commission, bound by the Appellate Tribunal High Court, that in the present case, the order of the Income Tax Settlement Commission did not reveal whether the tax. The collector / collector referred to the Income Tax Settlement Commission for settlement, therefore, the participation of the taxpayer / reviewer was not voluntary.
Related judgments — Lahore High Court Lahore, 2015
