COMMISSIONER OF INCOME TAX/WEALTH TAX COMPANIES ZONE, FAISALABAD versus MUHAMMAD IKRAM
Section 136 Income Tax Appellate Tribunal Rules, 1981, R 11 Referring to High Court discretion, practice of not submitting certified copies of rejected order tribunal in its discretion, certified copy of order appealed with memorandum of appeal ? , Under the provisions of Clause 11 (1) of the Income Tax Appellate Tribunal Rules 1981, proceeded to revoke the memorandum of appeal, either in the Tribunal's discretion to either accept or reject the appeal. Unsubmitted as listed in R 11 (1) of the Code of Conduct Rules passed by the Subordinate Courts should not be interfered with by the High Courts, unless they are found to be arbitrary and hypothetical tribunal in those matters, unless they relate to the exercise of arbitration. Do not use it according to recognized principles. And it did not use it in the same way irrationally or intriguingly, the questions the High Court answered with observation. In order to require the required documents, the rejection of the appeal or the rejection of the appeal should be used judicially and not arbitrarily.
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