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COMMISSIONER OF INCOME TAX, ZONE-C, LAHORE versus MESSRS KASHMIR EDIBILE OILS LTD.

Sections 240, 114, 121, 122, 137, 141, 161, 221 and 239 of Section RO No. 633 (I) / 2002, Constitution of Pakistan 149 2002 (1973), Article 185 (3) of the Risk-Elimination Section R O under the exercise of the powers conferred under section 404040, Income Tax Ordinance, 2001, the federal government's release date, 9 (2002), 9633 (, constitution) / 2002, under which sections 114, 121, 122, 137 , 141, 161, 221 and 239 of the Income Tax Ordinance 2001, were more than the legislative powers assigned to the federal government as considered under section 240 of the Ordinance and it was stated that the notification had no legal authority And to create principles with no legal effect An order under section 240 of the Income Tax Ordinance 2001 was enforceable if any difficulty arose or a clause of the ordinance was likely to take effect, however, in accordance with the provisions of such order The ordinance is even more important y The federal government was not empowered to address the problem by making drastic changes to the ordinance to achieve the goal of eliminating the problem, which may or may not be possible. Only by notification of 149 2002, the federal government, rather than removing any difficulty, would have the provisions of Sections 114, 121, 122, 137, 147, 161 and 239 of the Ordinance. Although amendments were made, the mandatory legislative tasks were not given by Article 240 of the Federal Government Ordinance, but it was a specific prohibition against the provisions of the ordinance, which was not intended by the Legislature. The Government had to delegate only any incidental or relevant powers were assigned to address any difficulty. The provisions of this ordinance were amended by the Government. best law firm from Kotla lawyer