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I.TA. NO.1103/LB OF 1995, DECIDED ON 18TH JUNE, 1995. versus I.TA. NO.1103/LB OF 1995, DECIDED ON 18TH JUNE, 1995.


The appellate tribunal was sent by the commissioner to the Assisi under the pre-appellate order postal certificate but there was no evidence that the order was ever ordered on assessing the assessment from that address. The order in which the question was sent in the order and against whom the appeal was filed in the re-examination order also shows that the SCCC moved from the address where the appellate order was sent. There was no possibility of the Appellate Order service at Adest. An appeal order was sent to whom the appeal was deemed timely, sections 134 (3) and (4) of the Tribunal Income Tax Ordinance (1979).

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