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COMMISSIONER OF INCOME TAX, CENTRAL ZONE, LAHORE versus CAPT. (RETD.) GOHAR AYUB KHAN


The question relating to the procedure of reference tax jurisdiction of the Income Tax Act 1922 Section 66 jurisdiction was not raised before the Income Tax Appellate Tribunal under section 66 (1), Income Tax Act 1922 nor was the application denied. The Tribunal dealt with this. The said section 66 (1), nor the petitioner of the High Court was charged in the petition filed under section 66 (2) of the said Act, such question was refused and the High Court was denied There was no jurisdiction to respond.

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