KHAWAJA FAROOQ SAEED, CHAIRMAN.-This appeal on behalf of the assessee says that the CIT(A) was not justified in rejecting the case in limine by holding that no appeal lies against an order of the Commissioner through which he withdrew the exemption earlier allowed to the assessee.2. The learned AR, while supporting the claim that the order is appealable, said that the same is covered under the relevant section in the manner that this has resulted in the increase of the liability of the person. He said that not only the new law is clear on the subject but the same has the support of earlier judgments on the issue, more prominent of which is by Honourable Judges of the High Court of Sindh in the case of Pak Saudi Fertilizer Limited reported as 1999 PTD 4061. Referring the same he said that the same is applicable on all yours on the facts and circumstances of the case in the manner that the Assessing Officer had, through an order, asked the assessee to pay more advance tax than he was pay...
PRESENT:
KHAWAJA FAROOQ SAEED, CHAIRPERSON
Law: Income Tax Ordinance, 1979
Sections: 132
Disclaimer / Note: We have reproduced the judgment for facilitation of readers; however, the readers must study the original or certified copy of the above said judgment before referring it in any Court of Law. The judgment as reproduced above is a reported judgment available in law magazines and journals namely: 2007 PTD 2088 | (2007) 96 TAX 133 | 2007 PTR 262