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Failure to submit returns of Sections 114 (4), 121, 131, 218 and 239 appeals to the Appellate Tribunal Respondent / Reviewer regarding the finalization of the pre-assessment assessment, which will result from the sale of the vessel / crockery. Income tax was not filed, notice was taken, it was issued under section 114 (4) of the Income Tax Ordinance 2001, however, in the case of net income, the previous share assessment was finalized and Demand notice issued by the Taxation Officer Respondent / Reviewer regarding the filing of the appeal to the Commissioner Income Tax (Appeal). Or. The appeal was accepted and the order of review by the taxation officer was canceled on the basis that a notice was issued to the person other than the aggrieved / affected person by the order of the Commissioner Income Tax (Appeal), Revenue filed with the Appellate Tribunal Ground. Had filed an appeal before. The Commissioner Income Tax (Appeals) canceled the review order, stating that it was an unlawful action which was improper because the notice under Section 114 (4) of the Income Tax or the respondents / reviewer dated Dennis, 2001 Was not presented unless the notice issued or presented to an unlawful or unidentified person was of no legal effect unless reviewed on the basis of a notice before proceeding. Used to go , It was the responsibility of the Authority to issue a notice to be satisfied that the notice was reviewed properly, the purpose of the notice was to provide the party with an opportunity to explain and / or provide an opportunity for its needs. To do The golden rule of natural justice was to hear power of attorney advocate Sajawal lawyer