I.T.AS. NOS.583/KB AND 584/KB OF 1988-89, DECIDED ON 2ND OCTOBER, 1994. versus I.T.AS. NOS.583/KB AND 584/KB OF 1988-89, DECIDED ON 2ND OCTOBER, 1994.
Income Tax Ordinance 1979 Section 134 Income Tax Appellate Tribunal Procedure Rules, 1981, R14 Appeal to be appealed The question regarding the jurisdiction of the appellate tribunal is not restricted to the grounds appealed by the appellate tribunal. By virtue of the provision of the Income Tax Appellate Tribunal Rules of 1981, the tribunal can restore its decision on lack of jurisdiction provided that the affected party has ample opportunity to be heard.
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