GHULAM SARWAR MALIK versus NAZIR AHMED
Exercise of powers under section 65, 59, 136 and 135 by the Income Tax Officer The earlier conditions where the Income Tax Appellate Tribunal and the Department's orders were finally dealt with under review, it made reference under Section 136 for reference. No request was submitted. The High Court, however, finalized the order passed by the Tribunal pursuant to Section 135 (9) of the Ordinance, and the Income Tax Officer could not be completely reopened on the basis of the Tribunal's order. The independent case, though contrary to the same assessment where it expressed its views contrary to what was stated earlier, had no jurisdiction to resume the review process under section 65 of the ordinance. Was finalized.
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