PAK ARAB FERTILIZERS LTD. LAHORE versus C.I.R. ZONE-II, R.T.O., MULTAN
The order limitation appeal of section 45B was originally submitted on 20 5 2012 and was to be filed before the Appellate Tribunal by 19 July 2012, i.e. within 60 days of receipt of the order before the taxpayers appellate tribunal. Instead of prioritizing appeals, the appeal was filed before the First Appellate Authority on 13 6 2012, according to the period guaranteed by law, when the first appellate authority, on 10 7 2012, made it clear that their appeal was entertaining. No jurisdiction. Taxpayers filed an appeal before the Appellate Tribunal on 19 10 2012 and the petition was delayed due to reaching the wrong, wrong forum. , The reviewing taxpayers were first assessed by the Appellate Authority on the correct position on 10 7 2012 and there was still time to file an appeal by 19 7 2012, it should have preferred the appeal immediately. The Appellate Tribunal had virtually no delay in delaying the appellate tribunal from filing an appeal until 18 10 2012 and there was no viable delay in the eXpansion tender and every day was a good cause. That was not available was delayed by the appellate tribunal.
