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Inland Revenue Appellate Tribunal 2019 Income Tax Ordinance (XLIX of 2001)

2019 PTD 4

Original action illegal, all subsequent action illegal.
M/s. IMRAN PIPE MILLS (PVT.) LIMITED, LAHORE
Appellant
VS
C.I.R., ZONE-IV, R.T.O.
Respondent

Case Laws / Head Notes / Paras

The things which cannot be done directly are not capable to be done indirectly 1993 PLD SC 473, Mian Muhammad Nawaz Sharif v. President of Pakistan and others. Where the original action is void then the subsequent actions and proceedings there from would also be vitiated PLD 1958 SC 104. When exercise of jurisdiction is subject to mandatory conditions, then the exercise of jurisdiction disregard to those conditions render the exercise of jurisdiction void and following and flowing actions and proceedings are null and void and non-fulfillment of mandatory conditions is incurable jurisdiction defect. 1971 SCMR 681 and PLD 1972 SC 271].