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R14 Income Tax Appellate Tribunal Rules, 1981, R14 Income Tax Ordinance (XLIX of 2001), Sections 127 and 128 (3) Income Tax Ordinance (XXI of 1979), Section 131 (2) Ground that can be appealed The provision for additional grounds was only available to amend the terms of the appeal under section 127 of the Income Tax Ordinance 2001, which provides appeal to the Commissioner (Appeal) and the Legislature did not grant such powers to the Appellate Tribunal, while 14 Income Taxes The Appellate Tribunal Rules, 1981, which outline the grounds that can be appealed, provide that in addition to the leave of the appellate tribunal, the appellant's memorandum Any field set forth in the Appeal Verification Rule 14 will not be supported. Under the Income Tax Appellate Tribunal Rules, 1981 and the Income Tax Appellate Tribunal Rules 2005, these additional grounds will be subject to tribunal leave and no ground will be supported. HK's memorandum of appeal appealed sufficient powers through such rules to allow for amended / additional grounds, and the miscellaneous application was no less than a request for leave of the tribunal in which the department was not taken into the Appellate Division and It will be requested to discuss further grounds. 131 (2) of the Income Tax Ordinance, 1979, allowed the Commissioner (Appeals) to allow the Appellant to enter new grounds of appeal and the same procedure was adopted under section 128 of the Income Tax Ordinance 2001, Modified foundations may be allowed. The Income Tax Ordinance, 1979 or the Income Tax Ordinance, 2001 was not provided, but the Appellate Tribunal, R14, of the Income Tax Appellate Tribunal Rules, female advocates from Thatta lawyer