MESSRS J.K. (TECH) (PVT.) LIMITED versus INCOME TAX APPELLATE TRIBUNAL, LAHORE
Determination of Assessment Liability under Section 62 of Section 62, 80D and 136 Correctional Income Tax Ordinance, 1979, not filing an appeal against the order under section 62 of the 1979 Income Tax Ordinance, order under section 80 of 1979 Filing a correctional petition against the deputy commissioner against the dismissal of the application by the Commissioner for the purpose of timely withholding of the ordinance appeal on the basis that the section 80D of the Income Tax Ordinance 1979 was dismissed. The appeal was withheld under section 62 under an order issued. The date of the order originally made under section 62 which was granted on the request of its accuracy was a question of the extent to which such appeal was decided by reference to an order made under section 80C of the Ordinance Order. Should have been quoted. Separate and independent order, therefore, cannot be appealed against and can be assumed as the appeal was not restricted over time.
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