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GUJRANWALA COLLEGE EMPLOYEES COOPERATIVE HOUSING SOCIETY LTD., GUJRANWALA versus DEPUTY COMMISSIONER OF INCOME TAX


Sections 85, 129, 132, 134 and 136 Appeal Limits Approved by the Assessment Order, the appellant / reviewer filed an appeal under section 132 of the Income Tax Ordinance 1979, before the Appellate Additional Commissioner, who was the Income Tax Appeal. The appeal filed by the appellant was earlier withheld. The tribunal was also dismissed. The appellate order was ordered on the competent representative of the appellant and the period of limitation was appraised by the appellate Additional Commissioner on the validity of the validity of the representative authorized to file the appeal recommended under section 130 (2). Order was determined from date of alleged service. ) The Income Tax Ordinance, 1979, under section 85 of the Income Tax Ordinance, 1979, was 30 days from the service of review or penalty order, provided specifically that any assessment or order under the Ordinance Will be reviewed. The other person responsible for paying tax on behalf of the Assisi Ewing is neither liable to pay tax on behalf of the Assisi nor was his service "service" under section 85 of the Income Tax Ordinance 1979 and his The term shall not commence with the service of such assessment order by an authorized representative. Where the appraiser or another person was not presented with an assessment order on his / her own duty to pay, the limitation period will not begin, in which case the error was improperly banned \ r \ n

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