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I.T.A. NO. 1547/KB OF 2003, DECIDED ON 26TH SEPTEMBER, 2005. versus I.T.A. NO. 1547/KB OF 2003, DECIDED ON 26TH SEPTEMBER, 2005.

Sections 131 and 210 of the Income Tax Ordinance (XXXI of 1979), by the Deputy Commissioner / Commissioner Income Tax Ordinance 1979, have been appealed in section 134 to appeal the Appellate Tribunal if the Deputy Commissioner files an appeal before the Appellate Tribunal, If the Commissioner refuses, the appellate Additional Commissioner directs any order passed and the Deputy Commissioner establishes an appeal. On the contrary, Section 131 of the Income Tax Ordinance 2001 gives the Commissioner the power to file an appeal before the Income Tax Appellate Tribunal only if he objected to the order received under the Commissioner of Income Tax (Appeals). Income tax will be sent to the appellate tribunal. The Ordinance, 1979, could not be found in the Income Tax Ordinance 2001, as under the direction of the Commissioner, no appeal could be filed challenging the Appeal Commissioner's order, because the Commissioner himself had absolute authority vest file. does. Section 210 of the Income Tax Ordinance 2001 Appeal gives the Commissioner the power to delegate his powers in writing to any taxation officer, under this section the Commissioner may assign all his powers / powers, except the Income Tax Ordinance 2001. Further delegation's power under Section 210 of the Income Tax Ordinance 2001 may give the Commissioner the power to file an appeal, if he so wishes, in this case, section 134 (2) of the Income Tax Ordinance 1979 and Income Section 131 of the Tax Ordinance 2001 will have effect simultaneously. law firms from Sheikhupura lawyer