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COMMISSIONER (LEGAL) INLAND REVENUE, KARACHI versus DIGRI SUGAR MILLS LTD.


Article 133 (1) The High Court's reference jurisdiction was found to be inconvenient on the decision of the Appellate Tribunal Inland Revenue, with regard to the controversial jurisdiction, and there was no question of law in the reference questions set forth in the High Court. There was no mistake or illegality to happen. The order of the Appellate Tribunal Inland Revenue Tribunal did not raise any specific question of law requiring any interference with the High Court reference jurisdiction under section 133 (1) of the Income Tax Ordinance 2001, The scrutiny was limited. Appellate Tribunal may be born of an approved order which was rejected in the circumstances

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