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Inland Revenue Appellate Tribunal 2020 Income Tax Ordinance (XLIX of 2001)

2020 PTD 733

Administration of justice
MUSHARAF GULZAR AND OTHERS
Appellant
VS
COMMISSIONER IR, RTO, RAWALPINDI AND OTHERS
Respondent

Case Laws / Head Notes / Paras

Principle of consistency---Object, purpose and scope---Object of principle of consistency is to maintain uniformity and consistency of views/decisions in different Benches of Court/Tribunal and is aimed at to foster, develop and channelize system of justice to an extent sufficient enough for general public to repose its firm confidence in same---Principles of consistency and certainly occupy a very prominent position in law of precedent which has to be adhered to in order to maintain discipline in administration of justice.