ITAS. NOS. 166/KB, 141/KB TO 144/KB, 832/KB, 1088/KB TO 1090/KB OF 1995-96 versus ITAS. NOS. 166/KB, 141/KB TO 144/KB, 832/KB, 1088/KB TO 1090/KB OF 1995-96
Income Tax Ordinance 1979 Section 134 and 8 of the Income Tax Appellate Tribunal have the power of interpretation, interpreting or endorsing any point of law and other positions in the tax collection classification established under the Income Tax Ordinance 1979 Bound in absolute terms. As soon as any decision has been made under the Income Tax Appellate Tribunal or the High Court, the Commissioner has the right to seek the advisory jurisdiction of the High Court under section 136, Income Tax Ordinance, 1979. Being a subordinate judicial forum despite hearing the matter in reference to the High Court or any appeal before the Supreme Court of Pakistan
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