Sections 121, 131 and 177 Appellate Tribunal Filing Return Appeal The Commissioner (Appeal) laid down the only ground that the Arresting Officer had erred in passing the order under Section 121 of the Commissioner of Income Tax Ordinance, 2001 However, because of this, the appellant's representative did not pressure her to ignore it. The grounds of appeal in his written arguments were legal requirements, while the written arguments were not commissioned (appeals) before the appeal could be decided on the basis laid down before him, irrespective of what order in the written arguments. has been given. Both authorities were not sustainable in the eyes of the law, both orders were vacated by Tribunal A nd appeal of taxpayers, accepted \ r \ n