COMMISSIONER OF INCOME-TAX, LAHORE versus COLONY WOOLLEN MILLS LTD.
Income Tax Appellate Tribunal High Court upheld the assessment made by the Income Tax Officer under section 13 of the Income Tax Act 1922, the first time the Constitution of Pakistan (1973), Article 135 of the Article 185 (3) Act. Ricky, however, did not agree. The Department's position on appeal through the Income Tax Forums is that the income tax officer reviewed was not arbitrary because it was done after careful scrutiny of the accounts submitted in accordance with legal requirements, and it is That the High Court contradicted the Supreme Court's view in the case of Miss Aussie, which was reported in PLD 1979 SC 949 and the decisions of the Privy Council have been reported in accordance with ER 1937.
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