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COMMISSIONER OF INCOME TAX versus PAKISTAN INDL. ENGG. AGENICES


Sec & 66 and (10 (?) (iii) of the Reference Assessment challenged the Tribunal's order on the ground that the Tribunal had wrongly declared itself invalid in law in denying the interest permit) as its question. The Tribunal's finding was substantially broader and the Tribunal's finding was challenged. Likewise, the High Court has declared the Tribunal's decision not based on the Tribunal's finding but on the basis of its misconduct in law. The challenge will be to find the truth based on an evidence.

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