At the same time the AR also argued that the appellant has already faced the cumbersome round of assessment at the first stance therefore, another round would have meant that the appellant would have been subjected to another round of cumbersome proceedings which is deprecated in law and such order should not be passed in a routine manner to allow a party to improve his case or to fill in the lacuna. The learned AR has also referred the reported verdicts of binding nature 1997 SC MR 524, 1997 SCMR 1849 arid 2002 PTD 407 (High Court).
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Inland Revenue Appellate Tribunal | 2019 | M/s. IMRAN PIPE MILLS (PVT.) LIMITED, LAHORE Vs C.I.R., ZONE-IV, R.T.O. |
Income Tax Ordinance (XLIX of 2001) 111, 111(1 )(d)(i), 122, 122-A, , 133, 214(c) |
Improve the case |