AL AHRAM-BUILDERS (PVT.) LTD. versus INCOME TAX APPELLATE TRIBUNAL
Section 199 Income Tax Ordinance (XXXI of 1979), Constitutional Jurisdiction Once a party chooses to accept the treatment provided under the relevant law, it is in this case under the constitutional jurisdiction of the High Court in the middle. Can't change. In the absence of any compelling and justifiable reason where the assessee took advantage of the organizational structure of the forum provided under the Income Tax Ordinance, 1979, it was appropriate to file the appeal before the Tribunal. Section 136 of the Ordinance requested to file a reference to the High Court instead of filing a constitutional application
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