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M.AS. NOS. 381/LB TO 383/LB OF 2005, DECIDED ON 30TH DECEMBER, 2005. versus M.AS. NOS. 381/LB TO 383/LB OF 2005, DECIDED ON 30TH DECEMBER, 2005.

Section 156 Partnership Act, (IX of 1932), section 19 (2) (b), in the name of the partner department of the Association of People's Association, the bank account has claimed that any partner in his name. Opening a bank account is not allowed. Under section 19 (2) (b) of the Partnership Act, 1932, such error was evident in the order of the firm and the Income Tax Appellate Tribunal, and on the error of fact, this order was clearly admissible and the appellate tribunal. Had made a mistake by mistake. The partners were maintaining bank accounts in the name of the firm announced by the firm's Association of Persons, which was allegedly copied by the Assessing Officer on the form of the search, Was claimed. Bank accounts were opened in the name of the partner rather than the Association of Person / Firm Validity, it was not a central idea to hear that the firm's partner had opened a bank account in his name. Despite the authorization of the association / firm's authority, at the time the main objection was that the partner of the firm could not operate a bank account from the Association of Persons / Firm Departments, a new set of arguments came out in support of the additional evidence. Whether, the appellate tribunal department was giving fresh arguments based on a document form of account opening for consideration and review of the matter, which did not fall within the scope of correction under section 156, until before the hearing. Was not the subject of the case. If there was an error in the Income Tax Ordinance, 1979, which was to go through a lengthy process of examining the arguments at points where there might be two opinions, tax advocates from Ukba lawyer