COMMISSIONER INLAND REVENUE versus MACCA CNG GAS ENTERPRISES
The reference to Sections 132, 133 and 221 of the High Court Limitation Order passed by the Appellate Tribunal Inland Revenue was rejected by the authorities under section 221 of the Income Tax Ordinance 2001, Section 221 of the Income Tax Ordinance 2001 The application filed under was rejected. From the order under section 132 of the Income Tax Ordinance 2001, reference was required under Section 133 (1) of the Income Tax Ordinance 2001, filed under section 132 (7) of the Income Tax Ordinance, within 90 days from the communication of the order. Go The appellate tribunal was obligated to inform the taxpayer and the commissioner of his order under Section 132 (7) of the Income Tax Ordinance 2001, no reference was made to the question arising from the order sanctioned under section 132 of the Income Tax Ordinance. However, in 2001 the question was answered in the negative. Conditions
Related judgments — Lahore High Court Lahore, 2015
