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MESSRS INDEPENDENT NEWSPAPERS CORPORATION (PVT.) LTD., KARACHI versus COMMISSIONER OF INCOME TAX, COMPANIES-II, KARACHI


In the present case, appeals were filed against the order of inquiry related to all the years of the Income Tax Commissioner (Appeal), in which case the department filed appeal against the order of the Commissioner. The assessment year 1988 89 (and not from 1989 to 90 to 1992 93), therefore, excludes and maintains the maximum tribunal appellant's appeals for the other four years against which the department had not filed any appeal. Was. The Commissioner's Tribunal's decision was to vacate the commercial accounts and to reject the trading accounts and to maintain the sales estimates and reduce the gross profit by 30% to 27%. Under the Income Tax Ordinance, 1979, in excess of the power of the Tribunal under section 1335, in particular, because the Tribunal had not issued any necessary notice for the increase, which made it necessary to disturb the Income Tax Commissioner. (Appeal )'s rule, such orders, in the circumstances, could not be sustained. \ r \ n

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