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C.I.T. LEGAL DIVISION, RTO, LAHORE versus MUHAMMAD MUNIR CHAUDHRY


Section 170 (4) and 127 Refund Limit Refusing a refund request, the taxpayers claimed that the amount after 45 days as set out in section 170 (4) of the Income Tax Ordinance 2001 Was denied a refusal of an order to return. The First Appellate Authority accepted the appeal on the basis of the limitation. With time restriction, the Department has declared that the immunity under section (4) under section 170 (4) of the Income Tax Ordinance 2001 Can be done Failure to pass an order under sub-section (4) of section 170 of the Income Tax Ordinance 2001 was provided in section (5) of section (5) of section (5) of the Income Tax Ordinance 2001. , Whereby a cause of action in favor of taxpayers and taxpayers may be preferred to appeal under Part III of Chapter X-127 of the Commissioner's provocation of inaction. The Income Tax Ordinance, 2001, provided the first appeal to the taxpayer against any order by the Commissioner or the tax officer before the Income Tax Commissioner (Appeals), under which section 170, section 127 was mentioned. Income Tax Ordinance, 2001, may prefer an appeal before the Commissioner (Appeal) under Section 127 of the Income Tax Ordinance, 2001, under section (4) of the Income Tax Ordinance, 2001 Income Tax Ordinance, 2001: 4 (170) ) Agreed to pass an order or to exempt someone under the Income Tax Ordinance, 4 (170). To the extent that section 170 (4) of the Income Tax Ordinance 2001 was interpreted, the appellate tribunal set aside the order of the first appellate authority of 2001, remanding the first appellate authority related to the limitation case, on which the merit The appeal was decided. By law

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