MESSRS KARIM AZIZJNDUSTRIES LIMITED, HASANABAD versus COMMISSIONER OF INCOME-TAX, RAWALPINDI ZONE, RAWALPINDI
Income Tax Ordinance 1979 Section 135 (5) Civil Procedure Code (V 1908), O XLI, R 33 Appeal before Appellate Tribunal Options Appeal Section 135, Income Tax Ordinance 1979 are extensive. O XLI, R 33, is almost analogous to the civil court's option under CPC If the appellate tribunal is not satisfied with the order approved by the forum below, it may have the right to cancel or to distinguish such order. And consequently can be pressed towards the desired result. The situation can guarantee such powers that if it turns out that the authority's order below was illegal and that the first authority has the opportunity to take new action, it will have the option of passing the remand order with the tribunal. Will be widely sent to.
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