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COMMISSIONER INLAND REVENUE, ZONE-I, RTO, KARACHI versus ALLIED RENTAL MODARABA


Section 122 (5A), 133 (1) and Second Schedule, Part I, CL (100) HC Scope of Reference Due to the nature of business, the operation and maintenance of generators committed to the collection of trade - any commercial activity Without including, the services provided to our customers, there was no sales transaction involved or no goods or property was transferred to its customers from its customers. In dealing with the receipts obtained from the operation and maintenance of the generators / services, the business activity and its ruling was based on mere assumption and wrong decision that was not related to any dispute, the final sentence being attached to all judicial and judicial orders And as long as all the terms and conditions which may be provided under the law are required to remember, amend and amend such order. , Such an order cannot be reversed, the decision of the dispute was recorded only under speculation or merely by giving a different interpretation of the facts of the case, seeking concurrence with the facts of the case and under section 133 ( Could not be interfered with by the High Court using the reference jurisdiction). 1, 1 of the Income Tax Ordinance, 2001, unless such contentious findings are addressed or any serious illegality is identified, any such error or illegality approved by the Appellate Tribunal by the authorities Failing to do so, which otherwise demonstrated the true facts and legality. And it did not require any intervention by the High Court in its jurisdiction, as it was limited only to the decision of the law which the appellant

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