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Sections 131 and 221 Error Correction Application Appeal for Appeal Tribunal Respondents / Assisi's Public Limited Company, which is managed by the Government and is administered by the State, this company has been reviewed as a Private Limited Company. , The company filed an application under section 221 of the Income. In order to rectify the tax ordinance, 2001, the taxation officer dismissed the company against the order of the taxation officer by appealing the company to the Commissioner Income Tax (Appeal) through a private company appeal, the department appealed before the appellate tribunal. Filed that the Commissioner (Appeals) erred in admitting and accepting the appeal against the rejection of the request for correction, the property appraisal company was a state-owned company with 100 percent of the shares owned by the State Engineering Corporation. The company was granted national status under the Document of Economic Reform Order, 1972 Due to Saran's poor orders it was shown that the company had come to the definition of `Public Limited Company definition 'since 100% of the company's shares were owned by the State Engineering Corporation, which was wholly owned by the Federal Government. The shares of this company would be deemed to have already been settled by the Tribunal in favor of the SC / Company in the legal matter involved in the legal case of the Federal Government, even on the direction of the Tribunal. There was no justification for not doing so. And unless the decision made by the tribunal was overturned by the superior authorities, there was no justification for interference in the disapproval order of the CIT (A) / Commissioner (Appeal). online advocate from Attock lawyer