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SUMMIT INDUSTRIES versus COLLECTOR OF CUSTOMS


Section 65 and 111 Constitution of Pakistan (1973), Article 199 issued a notice under section 65 and consequently the latest Assessment Orders were issued under which the SC removed the expenses incurred in connection with the income tax. Was. The tax commissioner, who was fined by the Income Tax Appellate Tribunal Income Tax Officer after issuing a notice under section 111, has filed a constitutional application under the law that the orders of the ITO without any scope. Were authorized because the High Court was not attracted. , While refusing to comment on the merits of this dispute, observed that prior to the forums provided under the ordinance, there was a reasonable alternative to the case for diagnostic appeals but they disagreed with the argument that defective orders were not There were previous cases of jurisdiction. Income tax appellate tribunal lodged before the appeals filed by the SC

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