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Income Tax Ordinance (XLIX of 2001)---S.221---Rectification application---Maintainability---Matter sub-judice---Effect---While the Reference Application filed by the taxpayer (company/developers) was pending before the High Court, rectification application was moved by the taxpayer before the Assessing Officer purportedly on a new/different ground; previous order-in-original was rectified, yet not satisfied with the rectification done, appeal was filed whereby the Commissioner Appeals passed certain directions to the Officer Inland Revenue regarding rectification order---Taxpayer, still discontented, preferred appeal before the Appellate Tribunal Inland Revenue (‘the Tribunal’)---Held, that both the Authorities had passed the orders in complete oblivion of law as once the Appellate Authori...
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