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I.TA. NO.707/LB OF 1987-88, DECIDED ON 21ST NOVEMBER, 1994. versus I.TA. NO.707/LB OF 1987-88, DECIDED ON 21ST NOVEMBER, 1994.


Sections 74 & 3 (134) of the deceased person will not be able to appeal the limitation of appeal from the default of liability if the respondent's legal heirs are not made respondent legally in that date. Shall be filed which were endorsed or enforced as a party. If the party is framed at a deserted stage in the legal phase, the income tax will have to be removed from the limit which will be brought against them under section 134 (3). ) Expires under 60 days. The Tax Ordinance, 1979, where the request for an opportunity to bring legal heirs to the record and condolences for an earlier delay, did not come up with the Revenue, the appeal was not authorized and liable and was liable to be rejected.

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