SH. ZAFAR IQBAL versus DEPUTY COMMISSIONER OF INCOME-TAX/ WEALTH TAX, CIRCLE-01, SIALKOT
Sections 108 and 136 appeal to the High Court Penalty Appellate Authority or the Appellate Tribunal, at the discretion of reducing, varying, or changing the amount of fines where the appellate tribunal reduced its fines to a very reasonable (in fact significant extent). Was used. And Assisi admitted that he was already attracted to the imposition of a fine, but requested a reduction of only 10 rupees in arbitrary Germany, and had already complained about the absence of discretion. No question of law or any question was raised. The tribunal was either raised on appeal or made a party to it, the plea made by the lawyer for the postponement was not reasonable as there was no room to adjourn the case which was rejected by the High Court and the appeal was dismissed. Was done
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