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COMMISSIONER (LEGAL) INLAND REVENUE, L.T.U., KARACHI versus INTERNATIONAL FOUNDATION GARMENTS LTD., KARACHI


Section 133 of the General Clause Act (X of 1897), Section 24, in such a case, in reference to the High Court in relation to the exercise of powers under the Nom Tax Appellate Tribunal, has observed in its order that the representatives of the Department, who are from the Tribunal Representing the First Appellate Division, there was not much to support the grounds of appeal, and following the order of the Income Tax Commissioner (Appeal), the Tribunal was of the opinion that the Income Tax Commissioner's order was absolutely based on these matters. Was clear and was not. Any interference was required which meant that the tribunal fully subscribed to the reasons given by the commissioner for excluding the appeal, the tribunal probably adopted them by the representative of the department before the High Court. Did not state that the Commissioner did not give any reason for allowing the appeal, whereby the appellant's filing of the appeal to the Tribunal did not violate the provisions of Section 2A, the unclean order of the Tribunal 4A, General Clause Act , 1897

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