M.AS. NOS. 902/LB AND 903/LB OF 2006, DECIDED ON 2ND MARCH, 2007. versus M.AS. NOS. 902/LB AND 903/LB OF 2006, DECIDED ON 2ND MARCH, 2007.
Section 132 (2) Appellate Tribunal's opportunity to hear appeals The default for a legal action under section 132 (2) of the Income Tax Ordinance 2001, according to which it was specifically provided that The Appellate Tribunal will provide the parties with an opportunity to hear appeals and in the event of default by either. Upon the date of the appellate tribunal hearing, the party, if deemed appropriate, will dismiss the appeal by default or proceed to decide the appeal based on the available records on the appeal based on the former party. Not resolved. The fundamental right to be heard on the record available, confirming the occasion of the hearing, cannot be denied by either party. D, the department was directed to keep the appeal filed at its original number and both parties should be appointed for hearing after the issuance of the notice, applications were allowed by the appellate tribunal.
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