Appeal to appeal to the Additional Commissioner on the orders of the Section 23 Deputy Commissioner After the assessment was canceled, the first appellate authority revoked that assessment because the tax officer was not an authority appointed under the Wealth Tax Act 1963. Assessment was illegal, the findings given by the first appellate authority before the appellate tribunal were not challenged, as the revocation assessment was not affected to some extent, after the issuance of legal notices, by the competent / competent authority It was decided to hold the post of Deputy Commissioner of New Studies. The Income Tax / Wealth Tax Assessment contends that the appraisal formulated by the taxation officer was canceled by the first appellate authority without any jurisdiction, a legitimate right was created to seek and obtain a legitimate right. Provided an opportunity to provide fresh assessment opportunities. The very fact of refreshing an assessment shows that the actual assessment formulated by the taxation officer is not legally supported and therefore no legs to stand on the justification are accepted by the First Appellate Authority Did not challenge the investigation filed in the first round of The final issue was not whether the original re-examination was ordered by the competent authorities, but the fact was that whatever results were obtained by the first appellate authority, they did not challenge the order passed by the first appellate authority. Absent, the right obtained in favor of the first appellate authority granted by the First Appellate Authority was vacated and the appellate tribunal dismissed the assessment made by the Assisting Officer.
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010
