SUPREME TEC. INTERNATIONAL, KOT ADDU versus C.I.R. (RTO), MULTAN
The order correction of the order passed by the Appellate Tribunal Scope was to show to the applicant that the appellate tribunal had the natural jurisdiction to amend its order under section 151, the CPC issued the section of the Income Tax Ordinance. 132 Reading, 2001 Appeals were filed under Section 46 of the Sales Tax Act, 1990. The powers and procedures given in Sections 131 and 132 of the Income Tax Ordinance 2001 will be decided by the Appellate Tribunal, but no authority to amend or amend its own judgment / order was given in the said section. After inserting its section (2), the jurisdiction provided under section 184B (2) of the Customs Act, 1969, was no longer available because of section 46 of the Sales Tax Act through the Finance Act, 2009. Section 221 of the Income Tax Ordinance 2001 was not mentioned. Section 46 of the Sales Tax Act 1990, the correction options available under this section cannot also be exercised using the jurisdiction under section 46 of the Sales Tax Act. Section 221 of the Income Tax Ordinance 2001, under which the Tribunal was empowered to rectify any error on record by any order, filed under the jurisdiction of the Income Tax Ordinance 2001 revision / correction. Appeals can only be applied for. , Can only be granted by this law because the appellate tribunal had no jurisdiction to amend its order passed under section 46 of the Sales Tax Act 1990, the application for correction of the order was dismissed. ?
