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Sections 129 (4) and 131 (2) (d) of the Income Tax Ordinance (XXXI of 1979), Section 132 (4) Decision of the Appeal Service of Order on the authorized representative of the Income Tax Ordinance 1979. Provided that on the disposal of the appeal, the appellate Additional Commissioner shall notify the order sent to the appellant and the same commissioner under section 129 (4) of the Income Tax Ordinance 1979, similar provisions were made after the decision of the appeal. , The Commissioner (Appeals) shall pay his orders relating to the Appellant and the Commissioner. In both ordinances, this word was used in connection with the service of the orders passed by the First Appellate Authority and it was mentioned that the order would be given to the appellant and the commissioner and this word was not provided to the representatives. However, the authorized representative represented it before the First Appellate Authority, but the appellant had to be ordered under the law, which did not include the appellant's representative, because of the explicit provisions of the law, the First Appellate The order of the Authority shall be conveyed to the Appellant and the Commissioner fails to decide to the Department that the First Appellate Authority Harte was ordered or assessed / appellant was allowed delayed plea application and the central appellants were instructed to adjourn the hearing after issuing notices to both parties.

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