MRS. TEHMINA HASNAIN versus COMMISSIONER INLAND REVENUE, (APPEAL-II), KARACHI
Maintaining the appeals of the Commissioner (Sections 122, 127 and 131) was dismissed without discussing the merits and issues of the Commissioner's appeal, simply because the appeal was not under section 127 of the Income Tax Ordinance 2001 Is. An order passed by the taxation officer under section 122 (c) of the Income Tax Ordinance, 2001, not in accordance with the law and facts, did not revoke the affected party's right to file an appeal against this order, Was approved under section 122 of the tax. The ordinance was made a taxable taxpayer in 2001 and the department had the legal right to contest legal matters before the appeal hearing, even in the order of the interim assessment of the tax officer under section 122 of the Income Tax Ordinance. No liability was included, 2001 was present as was totally silent on the absence of appeal under Section 127 (c) of the Ordinance, Section 122 (c) of the Ordinance Ampg against the Assessing Officer's order. The technical-based Commissioner's (Appeals) ruling on the right to appeal was not enforceable, leaving the case a new one on merit. Flipping the remand order was obtained to have the commissioner, got the opportunity after the hearing. Parties
