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Sections 65, 68, 111 (3), 113, 120 (1) (B), 122 (5A), 131 and 176 Examining the Return of the Appeal Appeal to the File Appellate Tribunal Respondent / Taxpayer Company Appeal, Return of the relevant year for payment of tax amount under the provisions of Section 113 of the Income Tax Ordinance 2001, in accordance with the provisions of Section 120 (1) (b) of the Income Tax Ordinance, the return was accepted and the Assessment Order was considered. , 2001 Tax Officer, allegedly issued, under section 122 (5A) of the Income Tax Ordinance, 2001, notifying respondents / taxpayers that filing a review notice was wrong and biased and taxing After hearing of no submission from the taxpayer that he was prejudiced by the tax officer's interest, he went ahead and determined the construction cost and worked on the announced cost, which led to the Department of Income Tax Ordinance 2001 111 (3) of the taxpayer's income was included in the provision. Taxpayers, upset by the Taxation Officer's order, filed an appeal with Commissioner Income Tax (Appeals), saying they had never been received, allegedly by the Income Tax Ordinance 2001 sent by TCS Courier Service. The reason issued under the provisions of section 122 (5A) was disclosed in an order approved by the Notice Commissioner Income Tax (Appeal) that the TCS Courier Service had stated that the appellant was allegedly sent by the Appellant to T. The CS tracking number was an incorrect tracking number through which a judicial copy of the TCS courier service collection cannot be submitted. The alleged showcase notice was sent to the department's respondents / taxpayers. This appeal cannot be examined where the taxpayers have been heard. list of advocates from Panjgur lawyer