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CH. IRSHAD AHMAD VIRK versus COMMISSIONER APPEALS INCOME TAX

Income Tax Ordinance 1979 Sections 132 (5) and (6) [as amended by the Finance Act (XII of 1991)] Constitution of Pakistan (1973), Article 199 of the constitutional application and application of section 132 (5) (6). , Income Tax Ordinance, Section 132 (5), Proviso, Income Tax Ordinance, 1979 Decision on Appeal Limit Mandatory Prerequisite, 1979 Appeal was neither fixed nor a period of three months. It was heard within and the order was not yet passed by the Commissioner Income Under. Taxes (Appeals) Although the period fixed under Section 132 (5), Income Tax Ordinance, 1979, section 131 (6). Appellant in compliance with the required requirement of Had expired, Income Tax Ordinance 1979 also failed to personally submit notice to the Commissioner of Income Tax (Appeals) irrespective of whether the appeal has been settled, heard or not, but the Appellant thinks That in the wake of section 132 (5), Income Tax Ordinance, 1979, the Commissioner failed to pass the Income Tax (appeal) within the stipulated time period, the appeal was accepted and the exclusion of the matter included in the declared version Was made and the notices issued by the department to the appellant for recovery were illegal, unjust and not sustainable under the law. us immigration advocates from Ghari Dupatta lawyer