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COMMISSIONER INLAND REVENUE, KARACHI versus E.N.I. PAKISTAN (M) LTD., KARACHI


Section 221 and 133 High Court Reference Error Correction Scope Department moved the request for correction on an error, which was rejected concurrently, should appear on the record of justification, floating on the surface and in any There is no need for an investigation or other evidence that was wrong. Reformed, it is important to be clear and clear from the record that it can immediately be attacked on his face and there may not be anything about which a long process of reasoning on such matters can be established. There can be exactly two views or opinions. The extent of the error correction was limited to some extent and therefore cannot be sent as an alternative or alternative to the case for appeal, review or revision of Section 221 of the Income Tax Ordinance 2001, in the present case, This was not done. The reference request was rejected for the reference error category

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