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COMMISSIONER OF INCOME TAX, COMPANIES ZONE-IV, KARACHI versus HAKIM ALI ZARDARI

Section 17 Constitution of Pakistan (1973), Article 185 (3) was not mentioned in the assessment order under section 17, the Wealth Tax Act, 1963 of the Income Tax Appellate Tribunal Rules, 1982, RR 10 and 14 Limitation Notice. Before the notice was submitted, the appellate tribunal, therefore, it can be safely considered by the tribunal that this notice was sub-section (1) of section 17, sections 17 (a) and (b) of the Wealth Tax Act, 1963. Was imposed under the said limitation is not enforceable. For this assessment but the restriction in section 17 of the Act was only served on notice, it was permissible for the Tribunal to cancel the assessment and amend the Commissioner's order to accept the SC's appeal on the issue of limitation. Stop the place. Similar proceedings and tribunal inquiries shall not be referred to in any way illegal or contrary to the law for the assessment year in violation of RR 10 and 14 of the Income Tax Appellate Tribunal Rules 1982. In the order of the appellate tribunal, weakness or irregularity, which the High Court affirmed, found that the Supreme Court dismissed the leave application for appeal against these orders. \ R \ n \ r \ n advocate from Dera Ghazi Khan lawyer