COMMISSIONER INLAND REVENUE versus PAK ARAB PIPE LINE COMPANY LTD.
Under section 133, 132 (10) and section 133 of the 122 Income Tax Ordinance, 2001, the jurisdictional taxpayer did not raise questions regarding the High Court's reference to the High Court jurisdiction. The appellate tribunal's ruling in favor of the plaintiffs is ignored. In relation to the interpretation of Section 57 of the Income Tax Ordinance, 2001, the only question of law was that the respondent taxpayers acknowledged that in addition to searching for the taxpayers in respect of Section 57 of the Income Tax Ordinance 2001, the Tribunal also convened the meeting. What was Under section 122 of the Income Tax Ordinance 2001, the jurisdiction of the officer who amended the review order was without justification. And said that the appellate tribunal finding was not challenged in the present reference, therefore, it was finalized, the appellate tribunal dealt with the merits of the matter and reached a definitive inquiry in favor of the taxpayers. , Which was challenged by the Department by proposing a question of section 57 of the Ordinance, however, the appellate tribunal also stated that the officer whose jurisdiction was subject to section 122 (5A) of the Income Tax Ordinance 2001 Have handled Under this ordinance, the appraisal order had no legal authority to do so, so the order of the amended amendment is vacant because the decision on the question of jurisdiction by the officer approving the amended amendment order Against which it appeared that the department would accept any matter of law in this regard without referring to the matter in the present context. Therefore, the scope of jurisdiction
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