Sections 221 and 131 Error correction ation Appeals from the Appellate Tribunal SC / Defendant requested that the original order of estimation be requested that the Income Tax Ordinance approve orders under section 62 of 1979 The damage was not determined. The Assessment Officer had dismissed the assessment officer against whom the Assessment had filed an appeal before the Commissioner Income Tax (Appeal), who had kept that assessment under review for all years, the Appellant's Department of Commissioner Income Tax (Appeal). No other appeal was filed against the order, but the appraisal officer complied with the Commissioner Income Tax (Appeals) order, rejecting the reassessment correction requests, stating that the applications were timely evaluated by the officer. Was banned while the analysis itself should be limited to its guidelines after finalization. In the present case, the Assamming Officer was caught in the error, which was always taken seriously, by setting aside the order of the Commissioner, not filing a second appeal against the order of the Commissioner Income Tax (Appeals). Could be seen and strengthened. While rejecting the appraiser's requests for an assessment of the appropriate action, the fact that the Commissioner Income Tax (Appeals) specifically stated in his order stated that the ordinance passed by the Issuing Officer The ordinance is violated and can be corrected. Since the order for the original assessment was approved quickly, a summary without going into the Commissioner's Income Tax (Appeal) merits in the second round of appeals.
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010
