"\u003chtml xmlns:o=\"urn:schemas-microsoft-com:office:office\"\r\nxmlns:w=\"urn:schemas-microsoft-com:office:word\"\r\nxmlns:st1=\"urn:schemas-microsoft-com:office:smarttags\"\r\nxmlns=\"http://www.w3.org/TR/REC-html40\"\u003e\r\n\r\n\u003chead\u003e\r\n\u003cmeta http-equiv=Content-Type content=\"text/html; charset=windows-1252\"\u003e\r\n\u003cmeta name=ProgId content=Word.Document\u003e\r\n\u003cmeta name=Generator content=\"Microsoft Word 11\"\u003e\r\n\u003cmeta name=Originator content=\"Microsoft Word 11\"\u003e\r\n\u003clink rel=File-List href=\"2003J21_files/filelist.xml\"\u003e\r\n\u003ctitle\u003eNEW PROVISIONS OF \u0026quot;APPEALS\u0026quot; UNDER THE INCOME TAX ORDINANCE,\r\n2001\u003c/title\u003e\r\n\u003co:SmartTagType namespaceuri=\"urn:schemas-microsoft-com:office:smarttags\"\r\n name=\"PlaceType\"/\u003e\r\n\u003co:SmartTagType namespaceuri=\"urn:schemas-microsoft-com:office:smarttags\"\r\n name=\"PlaceName\"/\u003e\r\n\u003co:SmartTagType 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div.MsoNormal\r\n\t{mso-style-parent:\"\";\r\n\tmargin:0in;\r\n\tmargin-bottom:.0001pt;\r\n\tmso-pagination:widow-orphan;\r\n\tfont-size:12.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-fareast-font-family:\"Times New Roman\";}\r\n@page Section1\r\n\t{size:8.5in 11.0in;\r\n\tmargin:1.0in 1.25in 1.0in 1.25in;\r\n\tmso-header-margin:.5in;\r\n\tmso-footer-margin:.5in;\r\n\tmso-paper-source:0;}\r\ndiv.Section1\r\n\t{page:Section1;}\r\n--\u003e\r\n\u003c/style\u003e\r\n\u003c!--[if gte mso 10]\u003e\r\n\u003cstyle\u003e\r\n /* Style Definitions */\r\n table.MsoNormalTable\r\n\t{mso-style-name:\"Table Normal\";\r\n\tmso-tstyle-rowband-size:0;\r\n\tmso-tstyle-colband-size:0;\r\n\tmso-style-noshow:yes;\r\n\tmso-style-parent:\"\";\r\n\tmso-padding-alt:0in 5.4pt 0in 5.4pt;\r\n\tmso-para-margin:0in;\r\n\tmso-para-margin-bottom:.0001pt;\r\n\tmso-pagination:widow-orphan;\r\n\tfont-size:10.0pt;\r\n\tfont-family:\"Times New 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PROVISIONS OF \u0026quot;APPEALS\u0026quot; UNDER THE\r\nINCOME TAX ORDINANCE, 2001\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003eBy\u003cbr style=\u0027mso-special-character:line-break\u0027\u003e\r\n\u003c![if !supportLineBreakNewLine]\u003e\u003cbr style=\u0027mso-special-character:line-break\u0027\u003e\r\n\u003c![endif]\u003e\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.1pt\u0027\u003eMr. Arshad Siraj, Advocate, \u003cst1:place w:st=\"on\"\u003e\u003cst1:City\r\n w:st=\"on\"\u003eKarachi\u003c/st1:City\u003e\u003c/st1:place\u003e\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eLadies and Gentlemen:\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eWe\r\nare living in an era of judicial activism But alas! we still find ourselves\r\nfacing such laws, which are not compatible with the fabric of our society, our\r\neconomy, our sociology and our philosophy. We find ourselves isolated, when we\r\nread that world polity is legislating statutes for economic benefits \u003c/span\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.1pt\u0027\u003eand \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eeven\r\nthe Courts have changed their approach of strict interpretation rule to liberal\r\nand citizen friendly rule. Our greatest hope is still in our superior Courts,\r\nwhich have, time and again, interpreted the laws liberally and when in doubt,\r\nhave always decided the cases in favour of the subject (1).\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eGENERAL INTRODUCTION\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eBe\r\nthat as it may, most of us are well conversant with the provisions of Appeals\r\nas contained in the Repealed Income Tax Ordinance, 1979. However, now that a\r\nnew law, the Income Tax Ordinance, 2001 has taken effect (with effect from 1st\r\nJuly, 2002), we shall have to start afresh and examine minutely the relevant\r\nprovisions contained in the Income Tax Ordinance, 2001 as well. In the present\r\npaper, I have tried to cover the legal as well as practical aspects in respect\r\nof provisions of Appeals, its procedures and documentation etc.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eIn\r\nfiscal statutes, there are generally three distinct types of provisions. The\r\ncharging provisions, which relate to the levy or charge of the tax, which\r\nusually state that tax is to be levied on what property, goods or income and in\r\nwhat manner and at what rate (2).\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eSecond,\r\nthe assessment provisions, which deal with the assessments, calculations or\r\nquantifications of the tax for the purposes of determining the amount of tax\r\ndue and payable or which has escaped collection or has been under assessed at a\r\nlower rate or on which excessive relief or refund has been allowed (3).\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eThird,\r\nthe \u0027collection provisions, which relate to the mode and manner of receipt or\r\ncollection of the tax (4).\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eThe\r\nfourth distinct type of provision, in my humble opinion is the appeal and its\r\nprocedures, which in fact are relatable to the second category i.e. the\r\nassessment provision.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.1pt\u0027\u003eAPPEAL\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003eBefore\r\nwe proceed further, it will be beneficial to first understand what is, an\r\nappeal, as it has not been defined in the Income Tax Ordinance, 2001.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003eThe\r\nword \u0026quot;Appeal\u0026quot; is derived from the Latin word \u0026quot;appellate\u0026quot;\r\nmeaning \u0026quot;to address\u0026quot;. The ordinary dictionary meaning is \u0026quot;to\r\nmake an earnest or formal request or to call attention\u0026quot;.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003eAn\r\nappeal is an application for the judicial examination by a higher Court of the\r\ndecision of any inferior Court (5). An appeal is the right of entering a\r\nSuperior Court and invoking its aid and interposition to redress the error of\r\nthe Court below (6). Removal of the cause or a suit from an inferior Court to a\r\nsuperior Judge or Court for re-examination or review (7). A complaint to a\r\nhigher tribunal, in which the error or injustice is sought to be corrected or\r\nreversed (8).\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003eIt\r\nwill be seen from the above definitions that it is a right of invoking aid of a\r\nSuperior Court. This right is granted by Statute (9). Therefore, it is a\r\nstatutory right, created by statute defining its limits as well.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003eIt\r\nis settled proposition of law that if a statute doesn\u0027t confer a right of\r\nappeal it doesn\u0027t exist. It \u003c/span\u003eis \u003cspan style=\u0027letter-spacing:.1pt\u0027\u003ea vested\r\nsubstantive right inhering in a party from commencement of an action in the\r\nCourt of first instance (10). It is governed by law prevailing at that time.\r\nSuch right cannot be taken away except by express provision or by necessary\r\nimplication (11). \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.3pt\u0027\u003eCourt is \u003c/span\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.1pt\u0027\u003eat liberty to consider any event subsequent to the\r\nfiling of appeal which \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.3pt\u0027\u003ecan \u003c/span\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.1pt\u0027\u003ebe of fact or amendment in law and decide the case\r\naccordingly (12).\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003eIn\r\nthe Islamic polity and system of dispensation \u003c/span\u003e\u003cspan style=\u0027letter-spacing:\r\n.3pt\u0027\u003eof \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003ejustice, the importance of\r\nthe right of appeal cannot be overstated. It has been held to be the natural\r\nright vesting in an individual, which cannot be taken away except by a\r\nprovision in an enactment. It is ordained by the Holy Qur\u0027an and Sunnah of Holy\r\nProphet (Peace be upon him) that \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.3pt\u0027\u003ean \u003c/span\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.1pt\u0027\u003eaffected person must have a right to go in appeal.\r\nBarring the right of appeal is against injunctions of Islam.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003eJustice\r\nis not some thing which can be captured \u003c/span\u003e\u003cspan style=\u0027letter-spacing:\r\n.3pt\u0027\u003ein \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003ea formula once for all. It is\r\na process, a complex and shifting balance between many factors, including equality.\r\nAs Friedrich observed \u0026quot;Justice is never given, it is always a task to be\r\nachieved. It is true that persons with grievances are those who raise the\r\nquestion of justice\u0026quot; (13).\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.1pt\u0027\u003eDISTINCTION BETWEEN APPEAL AND REVISION\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003eWhile\r\nan appeal is a continuation of proceedings and if it is given by statute,\r\nordinarily it carries with it a right of oral audience, a revision is simply an\r\nexamination of the matter for the purpose of seeing the propriety and legality\r\nof the orders of the subordinate authorities and it does not carry the same\r\nincidents which are peculiar to appeal. Under the Repealed Ordinance Revision\r\nwas provided under section 138. However, same is not found in the present law,\r\ndespite the fact that it was available in the first draft of the Income Tax\r\nOrdinance, 2001. I have been informed that our bar has sent a budgetary\r\nproposal to this effect.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.1pt\u0027\u003eCOMMISSIONER (APPEALS)\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003eUnder\r\nthe new dispensation, Appeal to Commissioner (Appeals) has been provided under\r\nsection 127. Section 208 confers powers to the Central Board of Revenue to\r\nappoint as many Commissioner of Income \u0027tax (Appeals). Under Clause (13A) of\r\nsection 2, the \u0026quot;Commissioner (Appeals) has been defined which reads as\r\nunder: -\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.1pt\u0027\u003e\u0026quot;Commissioner (Appeals)\u0026quot; means a person\r\nappointed as a Commissioner of Income Tax (Appeals) under section 208\u0026quot;.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003eAt\r\nthis stage, let me submit that like the provisions of the Repealed Ordinance,\r\nno orders, instructions or directions shall be given by the Central Board of\r\nRevenue that will interfere with the discretion of the Commissioner (Appeals)\r\nin the exercise of his appellate functions.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.1pt\u0027\u003eSECTION 127 - APPEAL TO THE COMMISSIONER (APPEALS)\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003eComing\r\nback to section 127, the said section stipulates that any person dissatisfied\r\nwith any order passed by Commissioner or taxation officer may prefer an appeal\r\nto the Commissioner (Appeals) against an order passed. Orders against which\r\nappeal can be preferred under various Sections are enumerated below.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003ctable class=MsoTableGrid border=1 cellspacing=0 cellpadding=0\r\n style=\u0027border-collapse:collapse;border:none;mso-border-alt:solid windowtext .5pt;\r\n mso-yfti-tbllook:480;mso-padding-alt:0in 5.4pt 0in 5.4pt;mso-border-insideh:\r\n .5pt solid windowtext;mso-border-insidev:.5pt solid windowtext\u0027\u003e\r\n \u003ctr style=\u0027mso-yfti-irow:0;mso-yfti-firstrow:yes\u0027\u003e\r\n  \u003ctd width=135 valign=top style=\u0027width:101.4pt;border:solid windowtext 1.0pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .1pt\u0027\u003eUnder section 121\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=455 valign=top style=\u0027width:341.4pt;border:solid windowtext 1.0pt;\r\n  border-left:none;mso-border-left-alt:solid windowtext .5pt;mso-border-alt:\r\n  solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  -.15pt\u0027\u003eAssessment of person who have\u003c/span\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e\r\n  \u003c/span\u003enot \u003cspan style=\u0027letter-spacing:-.15pt\u0027\u003efurnished return\u003c/span\u003e\u003cspan\r\n  style=\u0027letter-spacing:.1pt\u0027\u003e (Assessment)\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n \u003c/tr\u003e\r\n \u003ctr style=\u0027mso-yfti-irow:1\u0027\u003e\r\n  \u003ctd width=135 valign=top style=\u0027width:101.4pt;border:solid windowtext 1.0pt;\r\n  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;\r\n  padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .1pt\u0027\u003eUnder section 122\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=455 valign=top style=\u0027width:341.4pt;border-top:none;border-left:\r\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\r\n  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  -.15pt\u0027\u003eAmendment of assessment\u003c/span\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e\r\n  (Assessment)\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n \u003c/tr\u003e\r\n \u003ctr style=\u0027mso-yfti-irow:2\u0027\u003e\r\n  \u003ctd width=135 valign=top style=\u0027width:101.4pt;border:solid windowtext 1.0pt;\r\n  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;\r\n  padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .1pt\u0027\u003eUnder section 143\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=455 valign=top style=\u0027width:341.4pt;border-top:none;border-left:\r\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\r\n  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .1pt\u0027\u003eNon-resident ship owner or charterer (Assessment)\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n \u003c/tr\u003e\r\n \u003ctr style=\u0027mso-yfti-irow:3\u0027\u003e\r\n  \u003ctd width=135 valign=top style=\u0027width:101.4pt;border:solid windowtext 1.0pt;\r\n  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;\r\n  padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .1pt\u0027\u003eUnder section 144\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=455 valign=top style=\u0027width:341.4pt;border-top:none;border-left:\r\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\r\n  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  -.05pt\u0027\u003eNon-resident aircraft owner or charterer\u003c/span\u003e\u003cspan\r\n  style=\u0027letter-spacing:.1pt\u0027\u003e (Assessment)\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n \u003c/tr\u003e\r\n \u003ctr style=\u0027mso-yfti-irow:4\u0027\u003e\r\n  \u003ctd width=135 valign=top style=\u0027width:101.4pt;border:solid windowtext 1.0pt;\r\n  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;\r\n  padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .1pt\u0027\u003eUnder section 170\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=455 valign=top style=\u0027width:341.4pt;border-top:none;border-left:\r\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\r\n  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  -.25pt\u0027\u003eDissatisfaction with decision or refund\u003c/span\u003e\u003cspan style=\u0027letter-spacing:\r\n  .1pt\u0027\u003e \u003c/span\u003e\u003cspan style=\u0027letter-spacing:-.2pt\u0027\u003eapplication \u003c/span\u003e\u003cspan\r\n  style=\u0027letter-spacing:.1pt\u0027\u003e(Order)\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n \u003c/tr\u003e\r\n \u003ctr style=\u0027mso-yfti-irow:5\u0027\u003e\r\n  \u003ctd width=135 valign=top style=\u0027width:101.4pt;border:solid windowtext 1.0pt;\r\n  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;\r\n  padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .1pt\u0027\u003eUnder section 182\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=455 valign=top style=\u0027width:341.4pt;border-top:none;border-left:\r\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\r\n  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003ePenalty for failure to furnish\r\n  a return or statement\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e (Assessment)\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n \u003c/tr\u003e\r\n \u003ctr style=\u0027mso-yfti-irow:6\u0027\u003e\r\n  \u003ctd width=135 valign=top style=\u0027width:101.4pt;border:solid windowtext 1.0pt;\r\n  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;\r\n  padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .1pt\u0027\u003eUnder section 183\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=455 valign=top style=\u0027width:341.4pt;border-top:none;border-left:\r\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\r\n  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .1pt\u0027\u003ePenalty for non payment \u003c/span\u003e\u003cspan style=\u0027letter-spacing:-.15pt\u0027\u003eof \u003c/span\u003etax\u003cspan\r\n  style=\u0027letter-spacing:.1pt\u0027\u003e (Assessment)\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n \u003c/tr\u003e\r\n \u003ctr style=\u0027mso-yfti-irow:7\u0027\u003e\r\n  \u003ctd width=135 valign=top style=\u0027width:101.4pt;border:solid windowtext 1.0pt;\r\n  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;\r\n  padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .1pt\u0027\u003eUnder section \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e184\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=455 valign=top style=\u0027width:341.4pt;border-top:none;border-left:\r\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\r\n  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .1pt\u0027\u003ePenalty for concealment of Income (Assessment)\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n \u003c/tr\u003e\r\n \u003ctr style=\u0027mso-yfti-irow:8\u0027\u003e\r\n  \u003ctd width=135 valign=top style=\u0027width:101.4pt;border:solid windowtext 1.0pt;\r\n  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;\r\n  padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .1pt\u0027\u003eUnder section \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e185\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=455 valign=top style=\u0027width:341.4pt;border-top:none;border-left:\r\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\r\n  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .1pt\u0027\u003ePenalty for failure to maintain records (Assessment)\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n \u003c/tr\u003e\r\n \u003ctr style=\u0027mso-yfti-irow:9\u0027\u003e\r\n  \u003ctd width=135 valign=top style=\u0027width:101.4pt;border:solid windowtext 1.0pt;\r\n  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;\r\n  padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .1pt\u0027\u003eUnder section \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e186\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=455 valign=top style=\u0027width:341.4pt;border-top:none;border-left:\r\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\r\n  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .1pt\u0027\u003ePenalty for non compliance of Notice under 116 or \u003c/span\u003e176 \u003cspan\r\n  style=\u0027letter-spacing:.1pt\u0027\u003e(Assessment)\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n \u003c/tr\u003e\r\n \u003ctr style=\u0027mso-yfti-irow:10\u0027\u003e\r\n  \u003ctd width=135 valign=top style=\u0027width:101.4pt;border:solid windowtext 1.0pt;\r\n  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;\r\n  padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .1pt\u0027\u003eUnder section 187\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=455 valign=top style=\u0027width:341.4pt;border-top:none;border-left:\r\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\r\n  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  -.2pt\u0027\u003ePenalty for making false or misleading statements\u003c/span\u003e\u003cspan\r\n  style=\u0027letter-spacing:.1pt\u0027\u003e (Assessment)\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n \u003c/tr\u003e\r\n \u003ctr style=\u0027mso-yfti-irow:11\u0027\u003e\r\n  \u003ctd width=135 valign=top style=\u0027width:101.4pt;border:solid windowtext 1.0pt;\r\n  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;\r\n  padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .1pt\u0027\u003eUnder section 188\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=455 valign=top style=\u0027width:341.4pt;border-top:none;border-left:\r\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\r\n  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003ePenalty for failure to give\r\n  notice under section\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e \u003c/span\u003e124 \u003cspan\r\n  style=\u0027letter-spacing:.1pt\u0027\u003e(Assessment)\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n \u003c/tr\u003e\r\n \u003ctr style=\u0027mso-yfti-irow:12\u0027\u003e\r\n  \u003ctd width=135 valign=top style=\u0027width:101.4pt;border:solid windowtext 1.0pt;\r\n  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;\r\n  padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .1pt\u0027\u003eUnder section 189\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=455 valign=top style=\u0027width:341.4pt;border-top:none;border-left:\r\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\r\n  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  -.15pt\u0027\u003ePenalty for obstruction in discharge of functions\u003c/span\u003e\u003cspan\r\n  style=\u0027letter-spacing:.1pt\u0027\u003e (Assessment)\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n \u003c/tr\u003e\r\n \u003ctr style=\u0027mso-yfti-irow:13\u0027\u003e\r\n  \u003ctd width=135 valign=top style=\u0027width:101.4pt;border:solid windowtext 1.0pt;\r\n  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;\r\n  padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .1pt\u0027\u003eUnder section 161(1)\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=455 valign=top style=\u0027width:341.4pt;border-top:none;border-left:\r\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\r\n  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .1pt\u0027\u003eAssessee in default (Order)\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n \u003c/tr\u003e\r\n \u003ctr style=\u0027mso-yfti-irow:14\u0027\u003e\r\n  \u003ctd width=135 valign=top style=\u0027width:101.4pt;border:solid windowtext 1.0pt;\r\n  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;\r\n  padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eUnder section\u003cspan\r\n  style=\u0027letter-spacing:.1pt\u0027\u003e \u003c/span\u003e172(3)(f)\u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=455 valign=top style=\u0027width:341.4pt;border-top:none;border-left:\r\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\r\n  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003ePerson treated as a\r\n  representative of non-resident\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e (Order)\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n \u003c/tr\u003e\r\n \u003ctr style=\u0027mso-yfti-irow:15;mso-yfti-lastrow:yes\u0027\u003e\r\n  \u003ctd width=135 valign=top style=\u0027width:101.4pt;border:solid windowtext 1.0pt;\r\n  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;\r\n  padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .1pt\u0027\u003eUnder section \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e221\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=455 valign=top style=\u0027width:341.4pt;border-top:none;border-left:\r\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\r\n  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .1pt\u0027\u003eRectification \u003c/span\u003e\u003cspan style=\u0027letter-spacing:-.2pt\u0027\u003eof mistake.\u003c/span\u003e\u003cspan\r\n  style=\u0027letter-spacing:.1pt\u0027\u003e (Assessment)\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n \u003c/tr\u003e\r\n\u003c/table\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003eIt\r\nwill be noted that I have classified various sections into\r\n\u0026quot;Assessment\u0026quot; and \u0026quot;Orders\u0026quot;, which is necessary for the\r\npurposes of subsection (2) and (4) of section 127 which we will discuss later.\r\nI may hasten to add that statutory provisions have not classified the orders\r\ninto \u0026quot;Assessment\u0026quot; and \u0026quot;Order\u0026quot;. However, I have with my\r\nlittle understanding of law, classified them. It may be noted that I have\r\nclassified section 221 (Rectification of mistake) under the classification of\r\n\u0026quot;Assessment\u0026quot;, on the strength of Judgment in the case of Hasan Ali\r\nKarabhai versus Commissioner of Income Tax, where their lordships of High Court\r\nof Sindh held that \u0026quot; an order of the Income Tax Officer rectifying a mistake\r\nin the assessment is, in effect, an order under section 23\u0026quot; (14).\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003eHere\r\nI may submit that although, an appeal against an order passed imposing\r\nAdditional Tax has not been provided under Sub-section (1) of section 127, but\r\nby virtue of the provisions of subsection (6) of section 205, in my humble\r\nopinion, an appeal lies before the Commissioner (Appeals). The provisions of\r\nsubsection (6) of section 205 are reproduced for convenience.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.1pt\u0027\u003e\u0026quot;(6) The provisions of Parts III \u0026amp; IV\r\napply to an assessment of Additional Tax as if it were an assessment of\r\ntax\u0026quot;.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003eThere\r\nare certain other appeals provided under various other provisions of law, which\r\nI will discuss later on. However, let me point out that an appeal lies before\r\nthe Commissioner (Appeals) under Rule 218 of the Income Tax Rules, 2002 which\r\nis against a decision under Rule 211 (for approval of Non Profit Organisation),\r\nUnder Rule 214 (Refusal to renewal of approval of Non Profit Organisation and\r\nagainst decision to withdraw an approval under Rule 217. The Form of appeal has\r\nbeen provided under Rule 218. In my humble opinion, Rule 218 states that an\r\nappeal may be lodged before the Commissioner (Appeals), all the conditions\r\ncontained \u003c/span\u003ein \u003cspan style=\u0027letter-spacing:.1pt\u0027\u003esection 127 \u003c/span\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003ewill \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003eapply.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003eAt\r\nthis stage, let me invite attention to the provisions of section 171 and\r\nsubsection 7 of section 147, which have not been included in the orders which\r\nare made appealable. Section 171 pertains to Additional Payments for delayed\r\nrefunds and subsection (7) of section 147 pertains to recovery of Advance tax\r\nas tax due. I respectfully suggest to the President that while sending their\r\nbudget proposals, he may, if deemed fit, include proposal for amendment for\r\ninclusions of these section under section 127.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003eComing\r\nback to the provisions of section 127, it will be observed that under the\r\nIncome Tax Ordinance, 2001, the provisions of Re-opening of assessment (Section\r\n65 of the Repealed Ordinance) and Revision of assessment (Section 66A of the\r\nRepealed Ordinance) have been merged under section 122. Appeal has to be filed\r\nbefore the Commissioner (Appeals) under the provisions of section 127 of the\r\nIncome Tax Ordinance, 2001, against the order passed under section 122 \u003c/span\u003ein\r\n\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003ecase of amendment made on the basis of the\r\nview \u003c/span\u003eof \u003cspan style=\u0027letter-spacing:.1pt\u0027\u003ethe Commissioner, that\r\nprovisions of both the Ordinances have been incorrectly applied. This is unlike\r\nthe provisions of filing direct appeal to the Income Tax Appellate Tribunal\r\nagainst order passed under section 66A i.e., Revision of Assessment.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003eHere,\r\nI would like to point out, a very important issue, which has created quite a\r\nconcern. Question has arisen as to the effect that when \u003c/span\u003ean \u003cspan\r\nstyle=\u0027letter-spacing:.1pt\u0027\u003eorder is passed under section 62 \u003c/span\u003eor \u003cspan\r\nstyle=\u0027letter-spacing:.1pt\u0027\u003e66A or under section 132 of the Repealed. Income\r\nTax Ordinance, 1979, where does an appeal lie. In my humble understanding, the\r\ndraftsman has taken care of the situation under subsection (4) of section 239\r\nwhich reads as under.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.1pt\u0027\u003e(4) Any proceeding under the repealed Ordinance\r\npending on the commencement of this Ordinance before any income tax authority,\r\nthe Appellate Tribunal or any Court by way of appeal, reference, revision \u003c/span\u003eor\r\n\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003eprosecution shall be continued and disposed\r\nof as if this Ordinance has not come into force\u0026quot;.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eAs\r\nsuch if any proceedings were pending on \u003cst1:date Month=\"7\" Day=\"1\" Year=\"2002\"\r\nw:st=\"on\"\u003e1-7-2002\u003c/st1:date\u003e, the appeal has to be filed according to the\r\nprovisions of Repealed Ordinance, 1979 and, therefore, all the rights and\r\nobligations contained in the Repealed Ordinance will be operative.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eSubsection\r\n(2) of section 127, stipulates conditions for filing appeal. Here I wish to\r\npoint out that instead of words filing of appeal, the law makers have used the\r\nwords \u0026quot;prefer an appeal\u0026quot;, make the appeal\u0026quot;, \u0026quot;lodge the\r\nappeal\u0026quot;, which in my considered and humble opinion are the terms of\r\nsynonymous nature. In a case of Shanta Bai Devaro Vs. CIT Banglore, (15) their\r\nlordships of Mysore High Court observed that \u0026quot;it is true the word\r\n`made\u0026quot; is a word of ambiguous import....: In our view legislature has been\r\nusing the expressions \u0026quot;made the application\u0026quot; as equivalent to\r\n\u0026quot;presented the application\u0026quot;.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eSECTION 127 (2) \u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003eUnder,\r\nsubsection \u003c/span\u003e(2)\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e \u003c/span\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.1pt\u0027\u003eof \u003c/span\u003esection 127, it\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003e \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003ehas been provided that no\r\nappeal \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eshall be made unless the tax\r\npayer has paid;\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(a) the amount of tax due under section 137(1) i.e.\r\ntax as per return. In normal usage, the admitted tax as per Return.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(b) an amount equal to -\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(i) 15% of the amount of tax assessed as is in\r\nexcess of the tax due under section 137(1) or\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(ii) 20% of the amount of tax assessed for\r\nimmediately preceding \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003etax year and\r\nwhere a\u003c/span\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e \u003c/span\u003e\u003cspan style=\u0027letter-spacing:\r\n.1pt\u0027\u003eperson has not\u003c/span\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e \u003c/span\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.1pt\u0027\u003ebeen assessed\u003c/span\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003e \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003eto tax for\u003c/span\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003ethat \u003c/span\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003eyear, 30% of the amount of tax mentioned in clause\r\n(a), which ever is less.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eBefore\r\ngiving the examples for calculating the mandatory payment, I would like to in\r\nfact raise a very important point. It will be observed that subsection (2) of\r\nsection 127 stipulates that no appeal shall be made against order of assessment\r\nunless tax payer has been paid (a) admitted liability of tax and (b) payment of\r\n15 % or 20% whichever is less. We have already seen the classification of the\r\norders i.e. assessment or order. Penalty orders have been treated as assessment\r\nby virtue of subsection (6) of section 190. However, so far as, conditions of\r\npayment \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003eunder clause\u003c/span\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e \u003c/span\u003e(a) \u003cspan style=\u0027letter-spacing:.1pt\u0027\u003eand\r\n(b) are\u003c/span\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e \u003c/span\u003e\u003cspan style=\u0027letter-spacing:\r\n.1pt\u0027\u003econcerned, it will be\u003c/span\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e \u003c/span\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.1pt\u0027\u003enoted that they relate to\u003c/span\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e admitted tax liability as per return and tax.\r\nassessed, In case of Penalties and orders passed under section 170, 161(1) and\r\n172(3)(f), there is no admitted tax under section 137(1). Once the basic\r\ncondition of payment. Under section 137(1) is not available, in my humble\r\nopinion, no conditional payment under section 127(2) is required to be made\r\nwhile filing or making the appeal against orders passed under sections 170, 182\r\nto 189, 161(1), 172(3)(f) and 205. It is trite law that if the words of a\r\ntaxing statute fail, then so must tax fail (16). Here, I would like to quote\r\nthe principle laid down by Lord Cairns in\u0027 Charles James Partington v. The\r\nAttorney General (1869) L. R. Vol. IV H. L. 100 duly approved by our Hon\u0027ble\r\nSupreme Court in case of Sohail Jute Mills Vs Federation of Pakistan (17).\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e\u0026quot;....as I understand the principle of all\r\nfiscal legislation, it is this: If the person sought to be taxed comes within\r\nthe letter of the law he must be taxed, however great hardship may appear to\r\nthe judicial mind to be. On the other\u0027 hand, if the crown, seeking to recover\r\nthe tax, cannot bring the subject within the letter of the law, the subject is\r\nfree, however, apparently within the spirit of the law the case might otherwise\r\nappear to be\u0026quot;.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eI\r\nmay further state, that even otherwise, there is an ambiguity; as such same has\r\nto be resolved in favour of the subject (18).\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eEXAMPLES\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003eSay in case of a person, tax under section 137(1)\r\nis Rs. 350,000\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003eSay tax determined \u003c/span\u003ein \u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003ethe order appealed against is Rs. 700,000. In my\r\nhumble opinion this will be gross amount of tax.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003eSay in his case in immediate preceding tax year,\r\ndemand. is Rs. 450,000 Under Clause (b) he has to pay\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e15% in excess of admitted tax Rs. 52,500 (Rs..\r\n700,000, Rs. 350,000 @ 15%) or\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e20% of immediate preceding tax year Rs. 90,000 (Rs.\r\n450,000 @ 20%).\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003eTherefore, the amount under Clause (b) of subsection-2\r\nof section 127 will be Rs. 52,500, which is lesser than Rs. 90,000.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eEXAMPLE II\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003eSay in case of a Person, tax under section 137(1)\r\nis Rs. 350,000\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003eSay tax determined in the order appealed against is\r\nRs. 700,000. In my humble opinion this will be gross amount of tax.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003eSay person has not been assessed to tax in\r\nimmediate preceding year\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003eUnder Clause (b) he has to pay 15% in excess of\r\ndemand under section 137(1) Rs. 52,500 (Rs.700,000 Rs.350,000 @ 15%)\u0027 or 30% of\r\nadmitted tax Rs.105,000 (Rs.350,000 @ 30%), which ever is less. Therefore, \u0027the\r\nperson has to pay Rs. 52,500, which is a lesser amount.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eEXAMPLE III\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003ctable class=MsoTableGrid border=1 cellspacing=0 cellpadding=0\r\n style=\u0027border-collapse:collapse;border:none;mso-border-alt:solid windowtext .5pt;\r\n mso-yfti-tbllook:480;mso-padding-alt:0in 5.4pt 0in 5.4pt;mso-border-insideh:\r\n .5pt solid windowtext;mso-border-insidev:.5pt solid windowtext\u0027\u003e\r\n \u003ctr style=\u0027mso-yfti-irow:0;mso-yfti-firstrow:yes\u0027\u003e\r\n  \u003ctd width=295 valign=top style=\u0027width:221.4pt;border:solid windowtext 1.0pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .2pt\u0027\u003eAdmitted liability\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=295 valign=top style=\u0027width:221.4pt;border:solid windowtext 1.0pt;\r\n  border-left:none;mso-border-left-alt:solid windowtext .5pt;mso-border-alt:\r\n  solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .2pt\u0027\u003e0\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n \u003c/tr\u003e\r\n \u003ctr style=\u0027mso-yfti-irow:1;mso-yfti-lastrow:yes\u0027\u003e\r\n  \u003ctd width=295 valign=top style=\u0027width:221.4pt;border:solid windowtext 1.0pt;\r\n  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;\r\n  padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .2pt\u0027\u003eLast assessment\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=295 valign=top style=\u0027width:221.4pt;border-top:none;border-left:\r\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\r\n  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .2pt\u0027\u003e0\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n \u003c/tr\u003e\r\n\u003c/table\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eSay\r\ntax determined in the order appealed against is Rs. 700,000. In my humble\r\nopinion this will gross amount of tax.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eIn\r\nthis case a person has to work out its required payment by calculating 15% of\r\nRs. 700,000 (The admitted tax being zero) which comes to Rs.105,000 (15% of Rs.\r\n700,000).\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eNow\r\nsince he hasn\u0027t got any tax under section 137(1) nor immediate preceding year\r\ntax, the amount worked out under clause (b) would be zero. As zero is lesser\r\nthan Rs.105,000, there would be no payment of tax alongwith appeal.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eIt\r\nis my humble submission that failure to fulfill condition contained in\r\nsubsection (2) can be fatal, although there are judgments from Indian and\r\nPakistani jurisdiction that Courts have been liberal and have granted time to\r\nfulfill the said conditions (19). \u0026quot;Thus, although it can be said that such\r\ndefect is curable, yet utmost caution should be made to avoid unnecessary\r\nproblems and difficulties.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eIn\r\nmy humble understanding, an appeal cannot be dismissed on such technicalities\r\nas it has been consistently held by the Hon\u0027ble Supreme Court of Pakistan in\r\nnumerous cases that Rules and Regulations are only meant to streamline the\r\nprocedure and administer the course of justice. They are not there to thwart\r\nthe same. The Courts has always preferred a decision of a case on merits and\r\ntechnical knock outs have always been discouraged (20).\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eSECTION 127(3)(4)(5) \u0026amp; (6)\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eUnder\r\nthese subsections, the law provides prescribed form, fee and limitation in\r\nrespect of appeal.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e127(3)\r\nAn appeal under subsection (1) shall\u0026#8209;\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(a) be in the prescribed form;\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(b) be verified in the prescribed manner;\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(c) state precisely the grounds upon which the\r\nappeal is made;\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eRule\r\n76 of the Income Tax Rules, 2002 prescribes the form of appeal for filing the\r\nappeal before the Commissioner (Appeals) which \u003c/span\u003e\u003cspan style=\u0027letter-spacing:\r\n.1pt\u0027\u003eis \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003ealmost similar to the format\r\nas provided under the Repealed Income Tax Rules, 1982.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003ePRESCRIBED FEE\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eIn\r\ncase of appeal against \u0026quot;assessment\u0026quot; Rs. 1,000 (Rupees One thousand)\r\nor ten percent of tax assessed which ever is less.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003ctable class=MsoTableGrid border=1 cellspacing=0 cellpadding=0\r\n style=\u0027border-collapse:collapse;border:none;mso-border-alt:solid windowtext .5pt;\r\n mso-yfti-tbllook:480;mso-padding-alt:0in 5.4pt 0in 5.4pt;mso-border-insideh:\r\n .5pt solid windowtext;mso-border-insidev:.5pt solid windowtext\u0027\u003e\r\n \u003ctr style=\u0027mso-yfti-irow:0;mso-yfti-firstrow:yes\u0027\u003e\r\n  \u003ctd width=103 valign=top style=\u0027width:77.4pt;border:solid windowtext 1.0pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .2pt\u0027\u003eIn other cases\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=290 valign=top style=\u0027width:217.8pt;border:solid windowtext 1.0pt;\r\n  border-left:none;mso-border-left-alt:solid windowtext .5pt;mso-border-alt:\r\n  solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .2pt\u0027\u003eWhere appellant is a Company, \u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=197 valign=top style=\u0027width:2.05in;border:solid windowtext 1.0pt;\r\n  border-left:none;mso-border-left-alt:solid windowtext .5pt;mso-border-alt:\r\n  solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .2pt\u0027\u003eRs. 1,000\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n \u003c/tr\u003e\r\n \u003ctr style=\u0027mso-yfti-irow:1;mso-yfti-lastrow:yes\u0027\u003e\r\n  \u003ctd width=103 valign=top style=\u0027width:77.4pt;border:solid windowtext 1.0pt;\r\n  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;\r\n  padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=290 valign=top style=\u0027width:217.8pt;border-top:none;border-left:\r\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\r\n  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .2pt\u0027\u003ePersons other than Company,\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=197 valign=top style=\u0027width:2.05in;border-top:none;border-left:\r\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\r\n  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .2pt\u0027\u003eRs. 200\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n \u003c/tr\u003e\r\n\u003c/table\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eWhile\r\ndiscussing the provisions of subsection (1) of section 127, I have already\r\nclassified the orders into categories of \u0026quot;Assessment\u0026quot; and\r\n\u0026quot;Orders\u0026quot;.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eLIMITATION TO LODGE APPEAL \u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003e\u003co:p\u003e\u003cspan style=\u0027text-decoration:none\u0027\u003e\u0026nbsp;\u003c/span\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eWITHIN 30 DAYS\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(a) where the appeal relates to any assessment or\r\npenalty, the date of service of the notice of demand relating to the said\r\nassessment \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003eor \u003c/span\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003epenalty, as the case may be; and\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(b) in any other case, the date on which the order\r\nto, be appealed against is served.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(c) The Commissioner (Appeals) has been given\r\npowers to condone delay if there exist sufficient cause.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eSection\r\n127 of Income Tax Ordinance, 2001 provides the procedure of filing of an appeal\r\nand its limitation. Every appeal shall be made in the prescribed form and shall\r\nbe verified in the prescribed manner and shall be accompanied \u0027by a prescribed\r\nfee.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eUnder\r\nRule 76 of the Income Tax Rule, 2002 the form of appeal has been prescribed. As\r\nthe legislature has used the words such as \u0026quot;An appeal shall be in the\r\nprescribed form\u0026quot;, \u0026quot;shall be verified \u003c/span\u003e\u003cspan style=\u0027letter-spacing:\r\n.1pt\u0027\u003ein \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003ethe prescribed manner\u0026quot;\r\nand \u0026quot;the said appeal shall state precisely the grounds upon which the\r\nappeal is made\u0026quot;, the law imposes mandatory duty upon the assessee to\r\nfulfill \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.4pt\u0027\u003eall \u003c/span\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003ethe pre-requisites of form under rule 76.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eThe\r\nword \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.4pt\u0027\u003e\u0026quot;shall\u0026quot; \u003c/span\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003eis generally imperative or Mandatory. It is a word\r\nof command and one which \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003ehas \u003c/span\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003ealways to be given or which must be given a meaning\r\ndenoting obligation (21). The very important terms is \u0026quot;prescribed\u0026quot;.\r\nIn shorter Oxford Dictionary the word \u0026quot;prescribed\u0026quot; has been defined\r\nas \u0026quot;to write or lay down as a rule or direction; according to Ballantine\u0027s\r\nLaw Dictionary it means \u0026quot;to lay down before hand as a rule; direction on a\r\nrule of action\u0026quot; (22).\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eAs\r\nsuch it can generally be said that if there is any defect left in filing of\r\nprescribed form or non fulfilling the requirements the appeal can be treated as\r\nincompetent. Although no authority has been given to Commissioner (Appeals) to\r\ncondone the defect, however, Commissioner (Appeals) has inherent powers to\r\ncondone it, by using his discretionary powers in the interest of justice which\r\nis not prohibited by any provision of law (23). \u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eOne\r\nof the requirements under rule 76 and of the prescribed form of appeals is that\r\nappellant has to send the copy of memo of appeal to the Respondent i.e.\r\nconcerned Commissioner.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eIt\r\nmay be stated that the sending of copy of appeal to the respondent has very\r\nimportant significance. Such provision highlights the fundamental importance of\r\nissuance of the notice to the respondent by the appellant before presentation\r\nof the appeal (24). The sending of a copy of appeal to\u0027 the respondent through\r\nRegistered A/D, Courier Service or delivered to the concerned official\r\npersonally to Commissioner before presentation of an appeal preferred against\r\nan order passed is obligatory and no appeal can be entertained without it (25).\r\nAlmost similar opinion has been given by the Hon\u0027ble Supreme Court of Pakistan\r\nin PLD 1983 SC 693 while examining the provision of Rule 3 of Order XLIII Civil\r\nProcedure Code. The dictum squarely applies to the filing of appeal under\r\nsection 127 of Income Tax Ordinance 2001.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eIn\r\norder to satisfy the Commissioner (Appeals) that the requirement of sending\r\ncopy to the respondent has been fulfilled, a certificate to that effect should\r\nbe enclosed together with appeal papers.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eThe\r\npurpose of sending \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003ecopy \u003c/span\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003eof the respondent seems to be to avoid taking the\r\nrespondent by surprise and giving respondent a right to contest appeal, as\r\nunder section 128 Commissioner (Appeals) issues notice of hearing to the\r\nrespondent (26).\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eThe\r\ndocuments to be attached in duplicate with the form of appeal are;\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(a) Prescribed Form and Grounds of appeal\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(b) Demand Notice and assessment order\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(c) Challan of appeal fee\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(d) Certificate indicating sending of appeal to the\r\nrespondent.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(e) Power of Attorney or Vakalatnama\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eSince\r\nform of appeal is prescribed, it should be filled carefully.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eWe\r\nshall discuss the grounds of appeal later on. However, the filing \u003c/span\u003eof \u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003eVakalatnama or Power of Attorney needs little\r\nattention. It is emphasised that both these documents must have proper stamp\r\naffixed on them, for Vakalatnama, the required Court fee Stamp is Rs. 2 whereas\r\nfor filing Power of Attorney Stamp paper of Rs. 25 is required.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eUnder\r\nsubsection (6) of section 127 of Income Tax Ordinance, 2001 the Commissioner\r\n(Appeals) has been granted power to admit an appeal after expiration of the\r\nperiod of 30 days specified in subsection (6) of section 127, if he is\r\nsatisfied that the appellant was prevented by sufficient Cause from presenting\r\nthe appeal within that period. The appellant has to file an application for\r\ncondonation of delay. It is trite law that each day\u0027s delay has to be explained\r\n(27). Further, the\u0027 appellant has to satisfy Commissioner (Appeals) that he \u003c/span\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.1pt\u0027\u003ewas \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eprevented\r\nby sufficient cause.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eWhat\r\nis \u0026quot;sufficient cause\u0026quot; is not capable of connotation with exactitude\r\nand would differ from case to case. According to Chamber\u0027s Dictionary the term\r\n\u0026quot;sufficient\u0026quot; means \u0026quot;adequate\u0026quot; or \u0026quot;effective\u0026quot;.\r\nAccording to the Oxford Dictionary, it means of a quantity, extent or scope\r\nadequate to a certain purpose or object. In Black\u0027s Law Dictionary 4th Edition\r\nword \u0026quot;sufficient\u0026quot; means, adequate, enough, as much as may be\r\nnecessary\u0027 (28). Filing of appeal in a wrong Court on account of mistaken\r\nadvice tendered by the counsel by itself would not attract the provisions of\r\nlimitation but when the litigant and the counsel have acted with clue care and\r\ncaution and their conduct does not smack of negligence, the institution of\r\nappeal in wrong forum may constitute a \u0026quot;sufficient cause\u0026quot; (29). The\r\nterm \u0026quot;sufficient cause\u0026quot; includes any honest just, fair due or lawful\r\ncause which in the circumstances of given case, a Court regards as sufficient\r\nto explain the absence or default on the part of a party to the proceedings\r\n(30): Court have been lenient and have been condoning some negligence, to the\r\nextent to which it is regarded as human though they have never condoned gross\r\nnegligence. The Courts have always been strict in demanding proof of sufficient\r\ncause (31). Each case is to be judged upon its own peculiar circumstances. It is\r\na question of fact and varies from case to case and ultimately it rests on the\r\nsatisfaction of the Court (32). There are numerous decisions on this point\r\n(33).\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eSECTION 128 PROCEDURE IN APPEAL\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e128(1)\r\nThe Commissioner (Appeals) shall give notice of the day fixed for the hearing\r\nto the appellant and to the Commissioner concerned.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e128(2)\r\nThe Commissioner (Appeals) given discretion to adjourn the hearing of the\r\nappeal from time to time.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e128(3)\r\nThe Commissioner (Appeals) given powers to entertain new ground of appeal not\r\ntaken earlier before hearing of appeal if he is satisfied that omission of the\r\nsaid ground was not willful or unreasonable.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e128(4)\r\nThe Commissioner (Appeals) may, before disposing of an appeal, call for such\r\nparticulars as the Commissioner (Appeals) may require respecting the matters\r\narising in the appeal or cause further inquiry to be made by the Commissioner.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eUnder\r\nsubsection (4) of section 128 Commissioner (Appeals) has powers to call for\r\nsuch particular as he may require regarding matters arising in the appeal or\r\ncause further inquiry to be made by the Commissioner.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eIt\r\nmay be stated here that inquiry contemplated should be in respect of matters\r\narising in appeal. Therefore, the \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003escope\r\n\u003c/span\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eof inquiry is limited. The phrase\r\n\u0026quot;or cause further inquiry to be made by the Commissioner\u0026quot; is\r\nconjunctive, as word \u0026quot;or\u0026quot; is inter changeable as \u0026quot;and\u0026quot;:\r\nThere \u003c/span\u003eis \u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eplethora of cases on the\r\ninterpretation of word \u0026quot;or\u0026quot; and \u0026quot;and\u0026quot; (34).\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e128(5)\r\nThe Commissioner (Appeals) shall not admit any documentary material or evidence\r\nwhich was not produced before the Commissioner unless the Commissioner\r\n(Appeals) is satisfied that appellant was prevented by sufficient cause from\r\nproducing such material or evidence before the Commissioner.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eUnder\r\nthe provisions of subsection (5) of section 128, the legislature has made it\r\nmandatory that Commissioner (Appeals) shall not admit any documentary material\r\nor evidence, which was not produced before the Commissioner unless he is\r\nsatisfied that the appellant was prevented by sufficient cause from producing\r\nsuch material or evidence before Commissioner. As this provision has been\r\ncouched in negative language, it has to be construed as mandatory (35). Under\r\nthis provision also appellant has to satisfy the Commissioner (Appeals) of\r\nsufficient cause. We have already discussed the scope of term \u0026quot;sufficient\r\ncause\u0026quot;.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eSECTION 129 - DECISION IN APPEAL\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eIn\r\ndisposing of an appeal lodged under section 127, the Commissioner (Appeals) may\u0026#8209;\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(a) in the case at an appeal against an assessment\r\norder\u0026#8209;\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(i) make an order to set aside the assessment order\r\nand direct the Commissioner to make a new assessment order in accordance with\r\nany direction or recommendations of the Commissioner (Appeals); or\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(ii) make an order to confirm, modify or annul the\r\nassessment order: or\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(b) in any other case, make such order as\u0027 the Commissioner\r\n(Appeals) thinks fit.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eIn\r\ncase of an order of assessment, Commissioner (Appeals) may set aside the\r\nassessment and direct the assessment to be made afresh on his directions or\r\nrecommendations. The term \u0026quot;set aside\u0026quot; has not been defined in the\r\nstatute. However, it has been considered by the superior Courts where its\r\ndictionary meaning has been examined. Word \u0026quot;set aside\u0026quot; means\r\naccording to Lexicon Webster Dictionary Vol. II page 882 means \u0026quot;to put it\r\naside; dismiss from the mind, to annul, to quash\u0026quot; On setting aside an\r\nassessment it is reduced to nothing. In other words for all purposes an\r\nassessment on setting aside stands cancelled (36) when original assessment\r\nhaving been set aside it has no validity or force in law. All the proceedings\r\non which they are based become non-existent (37).\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eIt\r\nmay be stated that when an assessment is set aside with specific directions,\r\nthe assessing officer cannot in law go beyond those directions (38).\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eThe\r\nCommissioner (Appeals) normally sets aside the assessment for de novo\r\nproceedings. The term \u0026quot;De novo\u0026quot; connotes \u0026quot;try a matter a new as\r\nif it had not been heard before and as if no decision has been previously\r\nrendered (39).\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eThe\r\nCommissioner (Appeals) may confirm, modify or annul the assessment. It may be\r\npertinent to note that when an order is annulled, it is reduced to nothing and\r\nno further action or proceedings can be taken after removing such defect (40).\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eIt\r\nmay be submitted that it is well settled now that when an appeal is filed\r\nagainst an assessment, the assessment is thrown open and the appellate\r\nproceedings constitute a continuation of the assessment proceedings (41). It\r\nmay also be noted that so far as clause (b) of subsection 1 of section 129 is concerned,\r\nthe Commissioner (Appeals) have very wide powers.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e129(2)\r\nThe Commissioner (Appeals) is empowered to enhance the amount of assessment or\r\nreduce the refund subject to \u003c/span\u003ea \u003cspan style=\u0027letter-spacing:.2pt\u0027\u003enotice\r\nto the appellant. It will be noted that \u003c/span\u003ein \u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003ethe Repealed Income Tax Ordinance, 1979, the powers were also available\r\nto enhance the penalty, but such power have not been conferred by express\r\nprovision contained in subsection (2).\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e129(3)\r\nWhere, as result of an appeal, any change is made in the assessment of an\r\nassociation of persons or a new assessment of an association of persons is\r\nordered ton. be made, the Commissioner (Appeals) may authorize the Commissioner\r\nto amend accordingly any assessment order made on a member of the association\r\nand the time limit in subsection (2) of section 122 shall not apply to the\r\nmaking of such amended assessment.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e129(4)\r\nAs soon as practicable after deciding an appeal, the order shall be served on\r\nthe appellant and the Commissioner.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e129(5)\r\nRelief sought in appeal will be deemed to be accepted if appeal is not decided\r\nwithin 3 months from the end of the month in which said appeal was lodged.\r\nPeriod during which appeal is adjourned will be excluded. This limitation of\r\npassing order in 3 months is with a rider that appellant shall point out the\r\nfact personally not less than 30 days before expiry of 3 months. It is stated\r\nthat the provision shall not apply unless a notice by the appellant stating\r\nthat no order under 129 has been made is \u0026quot;personally\u0026quot;, I repeat\r\n\u0026quot;personally\u0026quot; served by the appellant on the Commissioner (Appeals)\r\nnot less than 30 days before the expiration of the period of three months.\r\nFollowing three conditions. have been imposed by subsection (5) of section 129,\r\nfirstly no order under subsection (1) has been made before the expiration of period\r\nof three months, secondly, the notice shall be given by the appellant, Notice\r\nmeans notice in writing providing the date of filing of appeal and date of\r\nexpiry of period of three months prescribed and thirdly the said notice shall\r\nbe served on the Commissioner of Income Tax (Appeals) personally not less than\r\nthirty days before the expiration of the period of three months. These\r\nconditions are mandatory in nature (42).\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eI\r\nmay point out few points for consideration. When the assessee is not present it\r\noften happens that assessment orders are passed and the assessee is out of\r\nCountry or is not traceable. In such a situation, one can file appeal if the\r\nperson filing appeal is duly authorized and may file it with his own signatures\r\nand when the assessee returns or is contactable either fresh form of appeal can\r\nbe filed or the assessee\u0027s signature can be taken on the appeal papers already\r\nfiled. However, this would be subject to leave from the Appellate Authority. In\r\ncase the appeal is being filed under the representative capacity, a formal\r\ninformation letter to the Appellate Court is necessary.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eIn\r\nmy humble understanding, an appeal cannot be dismissed on such technicalities\r\nas it has been consistently held by the Hon\u0027ble Supreme Court of Pakistan in\r\nnumerous cases that Rules and Regulations are only meant to streamline the\r\nprocedure and administer the course of justice. They are not there to thwart\r\nthe same. The Courts have always preferred a decision of a case on merits and\r\ntechnical knock outs have always been discouraged (43).\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eThere\r\nis another important issue which has to be kept \u003c/span\u003e\u003cspan style=\u0027letter-spacing:\r\n.1pt\u0027\u003ein \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003emind. If, as a result of an\r\norder passed in assessment or appeal, a person who is not a party to the\r\nproceeding, is saddled with a liability for any tax or other sum, he may appeal\r\nagainst that order before the Appellate Authority. In \u003cst1:country-region\r\nw:st=\"on\"\u003e\u003cst1:place w:st=\"on\"\u003eIndia\u003c/st1:place\u003e\u003c/st1:country-region\u003e there are\r\njudgments which approve the above proposition of law (44).\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eSTAY OF DEMAND AND POWER TO STAY THE DEMAND\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eIn\r\nmy humble submission, it is a great injustice, not to grant automatic stay of\r\nthe demand when a person fulfills all the\u0027 conditions of paying mandatory\r\npayment under subsection (2) of section 127: Despite making such payment, the\r\nassessee will be at the mercy of the Commissioner, who can recover the tax,\r\nwithout any difficulty. This, in my opinion, will not only create bad taste,\r\nbut will be a tool to harass, or for corruption which ultimately stop economic\r\ngrowth. I may further add that putting conditions of payment and then not\r\ngranting automatic stay, violates Article 37 (d) of the Constitution of Islamic\r\nRepublic of Pakistan, 1973 which reads as under:\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e\u0026quot;37. The State shall - \u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(d) ensure inexpensive and expeditious\r\njustice.\u0026quot;\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eIt\r\nis stated that the provision of \u0026quot;inexpensive\u0026quot; justice would \u003c/span\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.1pt\u0027\u003eimply \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003ethe\r\ndispensation thereof at as less cost as possible (45).\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eAlthough\r\nin the new dispensation, there is no express provision in respect of stay, it\r\nseems that it has not been expressly provided in view of well settled law that\r\nthe Appellate Authority has inherent discretionary power to grant interim\r\nrelief and the interim relief granted in pending appeal is ancillary to main\r\nappellate jurisdiction (46). In most recent case reported as 2002 PTD 678 in\r\nthe case of Messrs Pak Saudi Fertilizers Ltd. versus Federation of Pakistan and\r\nothers, their lordships of High Court of Sindh, have elaborated powers of an\r\nAppellate Authority in respect of stay. I, for the benefit and ready reference \u003c/span\u003ewill\r\n\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eread the relevant observations of their\r\nlordships.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e\u0026quot;In fiscal matters when an appeal is filed\r\nbefore the appellate or revisional authority then they must grant interim\r\nrelief to the appellant because in quite number of cases huge amount is involved\r\nand after payment of the same it may cause difficulty for the\r\nassessee/appellant to get refund of the same. The amount may or may not be\r\npayable or may be highly exaggerated. In such -a situation if no interim relief\r\nis available then the organization or individual that files the appeal may\r\nundergo great inconvenience and face hardship purely on the ground that in\r\norder to get his appeal heard, he shall not get any relief, It becomes a catch\r\n22 situation where the amount if deposited may cause hardship and yet if the\r\nappeal is not filed then the relief that the appellant is seeking shall not be\r\navailable to him. It would also be very evident from the reading of the various\r\nenactments pertaining to tax where interim measures has been allowed to only in\r\nspecial circumstances only when the appellant has been able to satisfy the\r\nauthority that the grant of interim measure would be in the interest of\r\njustice. It would not be out of place to even point out to the enactments\r\npertaining to Narcotics and Terrorist Courts where also interim relief has been\r\ngranted. The interim relief is also necessitated as immediate urgent disposal\r\nof cases may not be possible and the delay would be detrimental to the interest\r\nof the appellant. I would also observe that where the appellant is in a\r\nposition to satisfy the Court that there are enough and more liquid/fixed\r\nassets then the interim relief should easily be given. Accordingly I feel that\r\nwhen an appeal is filed before the Commissioner of Income Tax (Appeals) and\r\napplication for interim relief should always be filed. The Commissioner should\r\nin his discretion grant interim relief to the .appellant and try to dispose of\r\nthe matter as early as possible\u0026quot;.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eIt\r\nwill be noted that Hon\u0027ble High Court has observed that it is the discretion of\r\nthe Appellate Authority to grant stay.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eSECTION 130 APPOINTMENT OF THE APPELLATE TRIBUNAL\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eThe\r\nprovisions \u003c/span\u003ein \u003cspan style=\u0027letter-spacing:.2pt\u0027\u003erespect of appointment\r\nof the Appellate Tribunal are analogous to the provisions of section 133 of the\r\nRepealed Income Tax Ordinance, 1979.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e130(1)\r\nThere shall be established an Appellate Tribunal to exercise the functions\r\nconferred on the Tribunal by this Ordinance. .\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e130(2)\r\nThe Appellate Tribunal shall consist of a chairperson and such other judicial\r\nand\u0027 accountant members as are appointed by the Federal Government having\r\nregard to the, needs of the Tribunal.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e130(3)\r\na person may be appointed as a judicial member of the, Appellate Tribunal if\r\nthe person\u0026#8209;\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(a) has exercised the powers of a District judge\r\nand is qualified to be a Judge of \u0027a High Court; or\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(b) is or has been an advocate of a High Court and\r\nis qualified to be a Judge of the High Court.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e130(4)\r\nA person may be appointed as an accountant member of the Appellate Tribunal if\r\nthe person is an officer of group equivalent in rank to that of a Regional Commissioner\r\nof Income Tax.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e130(5)\r\nThe Federal Government shall appoint a member of the Appellate Tribunal as\r\nChairperson of the Tribunal and; except in special circumstances, the person\r\nappointed should be a judicial member.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e130(6)\r\nThe powers and functions of the Appellate Tribunal shall be exercised and\r\ndischarged by Benches constituted from members of the Tribunal by the\r\nChairperson of the Tribunal.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e130(7)\r\nSubject to subsection (8), a Bench shall consist of not less than two members\r\nof the Appellate Tribunal and shall be constituted so as to contain an equal\r\nnumber of judicial and accountant members, or so that the number of members of\r\none class does not exceed the number of members of the other class by more than\r\none.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e130(8)\r\nThe Federal Government may direct that all or any of the powers of the\r\nAppellate Tribunal shall be exercised by\u0026#8209;\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(a) any one member; or\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(b) more members than one, jointly or severally.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e130(9)\r\nSubject to subsection (10), if the members of a Bench differ \u003c/span\u003ein \u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003eopinion on any point, the point shall be decided\r\naccording to the opinion of the majority.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e130(10)\r\nIf the members of a Bench are equally divided on a point, they shall state the\r\npoint on which they differ and the case shall be referred by the Chairperson\r\nfor hearing on the point by one or more other members of the Appellate\r\nTribunal, and the point shall be decided according to the opinion of the\r\nmajority of the members of the Tribunal who have heard the case including those\r\nwho first heard it.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e130(11)\r\nIf there are an equal number of members of the Appellate Tribunal, the Federal\r\nGovernment may appoint an additional member for the purpose of deciding the\r\ncase on which there is a difference of opinion.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e130(12)\r\nSubject to this Ordinance, the Appellate Tribunal shall have the power to\r\nregulate its own procedure, and the procedure of Benches of the Tribunal in all\r\nmatters arising out of the discharge of its function including the places at\r\nwhich the Benches shall hold their sittings,\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eSECTION 131 - APPEAL TO THE APPELLATE TRIBUNAL\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e131(1)\r\nWhere, the taxpayer or the Commissioner objects to an order passed by the\r\nCommissioner (Appeals), the taxpayer or Commissioner may appeal to the\r\nAppellate Tribunal against such order.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003ePRESCRIBED MANNER\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eSub\r\nsection (2) stipulates that an appeal under subsection (1) shall be;\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(a) \u003c/span\u003ein \u003cspan style=\u0027letter-spacing:.2pt\u0027\u003ethe\r\nprescribed form;\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(b) verified in the prescribed manner;\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eRule\r\n77 Prescribes the Form for Appeal to the Appellate Tribunal, format of which is\r\nalmost similar to the Form prescribed under the Repealed Income Tax Rules,\r\n1982.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eSo\r\nfar as prescribed manner is concerned, by virtue of provisions of section 239\r\n(Saving Clause), in my humble opinion the Rules of Hon\u0027ble Tribunal are still\r\noperative subject to their being inconformity with the new provisions of this\r\nOrdinance. Under the said rules, an appeal shall be filed or presented in\r\ntriplicate before the Registrar or an officer duly authorized by him, in the\r\nprescribed form alongwith grounds of appeal, assessment order, grounds of\r\nappeal filed before the Commissioner (Appeals), Original Appellate Order,\r\ncertificate mentioning the service of copy of appeal to the Respondent, Challan\r\nof appeal fee and affidavit in case depending on the circumstances of each\r\ncase. A Tax Payer may send an appeal to the Registrar through registered post;\r\nhowever it has to be kept in mind that the said presentation shall be deemed to\r\nhave been presented to the Registrar or the Officer, as the case may be, \u003c/span\u003eon\r\n\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003ethe date on which it is received in the\r\noffice of the Appellate Tribunal. There shall be endorsement in every appeal,\r\nthe date on which it has been presented and shall be signed by the Registrar or\r\nthe Officer, as the case may be. The person who has passed the impugned order\r\ni.e., the Commissioner/Taxation Officer/Deputy Commissioner as the case \u003c/span\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.1pt\u0027\u003emay \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003ebe\r\nshall be made respondent. Where an appeal is filed against the order passed\r\nunder section 66A of the Repealed Income Tax Ordinance, 1979 and the\r\nproceedings were pending on 1.7.2002, the concerned Inspecting Additional\r\nCommissioner shall be the Respondent. The grounds of appeal shall be set forth\r\nconcisely and under distinct heads without any arguments or narrative and all\r\nthe grounds shall be numbered consecutively. It should be made sure that all\r\nthe documents are legible and grounds of appeal are typed on ledger paper\r\n(green paper).\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eThe\r\nsaid rules also provide that appellant shall not \u003c/span\u003eexcept \u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003ewith the leave of the Tribunal i.e., the permission\r\nof the Tribunal urge or to be heard in support of any ground not set forth in\r\nthe grounds of appeal but the Appellate Tribunal deciding the appeal \u003c/span\u003eshall\r\n\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003enot be confined to the grounds set forth in\r\nmemorandum of appeal or taken by leave of the Appellate Tribunal.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eSo\r\nfar as the procedure for filing of the additional grounds of appeal are\r\nconcerned, it is submitted that an application may be filed before the\r\nAppellate Tribunal giving reasons that such grounds goes to the very root of\r\nthe matter or that it was inadvertently omitted. In such, case an affidavit\r\nshould be filed as a precaution.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eSuch\r\napplication should be filed \u003c/span\u003ein \u003cspan style=\u0027letter-spacing:.2pt\u0027\u003etriplicate\r\nand if the application is granted by the Appellate Tribunal, the memo of appeal\r\nmay be amended and the \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003ecopy \u003c/span\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003eof the same be supplied to the Respondent.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003ePRESCRIBED FEE\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(c) The prescribed fee for tax payer will be\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(a) in the case of an appeal in relation to an\r\nassessment order, the lesser of two thousand five hundred rupees or ten percent\r\nof the tax assessed, or\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(b) in any other case -\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(i) where the appellant is a company, two thousand\r\nrupees; or\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(ii) where the appellant is not a company, five\r\nhundred rupees.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eIn\r\nmy considered opinion, the classification between an Assessment and an Order\r\nhas to be kept in mind, which we have already discussed.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eLIMITATION TO FILE APPEAL\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(c) An Appeal shall be preferred to the Appellate\r\nTribunal within sixty days from the date of service of order of the\r\nCommissioner (Appeals) on the taxpayer \u003c/span\u003eor \u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eCommissioner.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e131(4)\r\nPower given to condone the delay in filing appeal, if the Appellate Tribunal is\r\nsatisfied that delay was due to sufficient cause.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eI\r\nhave already made submissions on importance of prescribed method, manner,\r\nsufficient cause etc., which shall squarely apply to these provisions. \u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eSECTION 132 DISPOSAL OF APPEALS BY THE APPELLATE TRIBUNAL\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e132(1)\r\nThe Appellate Tribunal may, before disposing of an appeal, call for such\r\nparticulars as it may require\u0027 in respect of the matters arising on the appeal\r\nor cause further inquiry to be made by the Commissioner.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e132(2)\r\nThe Appellate Tribunal shall afford an opportunity of being heard to the\r\nparties to the appeal and, in case of default by any of the party on the date\r\nof hearing, the Tribunal may, if it deems fit, dismiss the appeal in-default,\r\nor may proceed ex-parte to decide the appeal on the basis of the available\r\nrecord.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eIn\r\nthis regard, there is a very important issue which I want to point out. Rule\r\n20(2) and (3) of the Income Tax Appellate Tribunal Rules, 1981 provides that in\r\ncase of non-appearance of appellant or respondent, the Tribunal may proceed\r\nex-parse and decide the appeal on merits. However, under subsection (2) of\r\nsection 132 the Appellate Tribunal can dismiss an appeal on non prosecution,\r\nwithout going into the merits of the case. There was no such statutory mandate\r\nin the repealed Ordinance, 1979. As now it has been made part of main section,\r\nit will override the Rules. Secondly as the Rule to this extent becomes contrary\r\nto the provisions of this Ordinance, even otherwise, they have lost there\r\nvalue. However, justice demands that provisions as contained in Rule 20(2) may\r\nbe made part of the main Section.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e132(3)\r\nWhere, the appeal relates to an assessment order, the Appellate Tribunal may,\r\nwithout prejudice to the powers specified in subsection (2), make an order to\u0026#8209;\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(a) affirm, modify or annul the assessment order;\r\nor\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(b) set aside the assessment order and direct the\r\nCommissioner to make a new assessment order in accordance with the directions\r\nor recommendations of the Tribunal; or\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(c) remand the case to the Commissioner or the\r\nCommissioner (Appeals) for making such inquiry or taking such action as the\r\nTribunal may direct.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(d) where the appeal relates to a decision other\r\nthan in respect of an assessment, the Appellate Tribunal may make an order to\r\naffirm, vary or annul the decision, and issue such consequential directions as\r\nthe case may require.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e132(4)\r\nThe \u003c/span\u003eA\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eppellate Tribunal empowered to\r\nenhance the amount of assessment or reduce the refund subject to the notice to\r\nthe appellant.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e132(5)\r\nWhere, as the result of an appeal, any change is made in the assessment of an\r\nassociation of persons or a new assessment of an association of persons is\r\nordered to be made, the Appellate Tribunal may authorise the Commissioner to\r\namend accordingly any assessment order made on a member of the association and\r\nthe time limit in subsection (2) of section 122 shall not apply to the making\r\nof such amended assessment.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e132(7)\r\nThe Appellate Tribunal shall communicate its order to the taxpayer and the\r\nCommissioner.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e132(10)\r\nSave as provided in section 133, the decision of the Appellate Tribunal on an\r\nappeal shall be final.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eGENERAL POINTS\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eBefore\r\nI discuss the practical aspects of the matters relating to appeal, I would like\r\nto point out certain important paints which are very necessary to be raised at\r\nthe time of assessment. The first and most important is challenge to the\r\njurisdiction. There is a plethora of judgments on the issue that the challenge\r\ncan be made at any stage even before the Hon\u0027ble Supreme Court of Pakistan and\r\nthere are decisions to the effect that consent does not confer jurisdiction\r\n(47). Further to be on a safer side, preliminary objection in respect of\r\njurisdiction should be raised. Secondly, it has been observed through\r\nexperience that while challenge is thrown on the point of jurisdiction or\r\nlimitation of assessment, the evidence sought by the Department is not\r\nfurnished on the plea that since the Assessing Officer has no jurisdiction or\r\nhis action is barred by limitation the evidence is not being filed. I may, with\r\nutmost humility under my command submit that, in the case challenge to the\r\njurisdiction or limitation fails, case can be made by the Assessing Officer on\r\nthe default of evidence. As we are aware that no fresh evidence is entertained\r\nby the Appellate Authorities if the same is not produced during the course of\r\nassessment proceedings, the non-filing of evidence could be fatal.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eSimilar\r\nis the position of challenging the authority on the point of personal bias.\r\nVery recently the Hon\u0027ble Supreme Court has examined the point of bias in\r\nfamous case of Asif Ali Zardari and other v. The State and other cases (48).\r\nHere I would like to refer to a very recent case decided by the learned Income\r\nTax Appellate Tribunal, Karachi Bench in I.T.A. No. 146/K of 2002 dated\r\n26-3-2003, in which incidentally, I had the honor to assist the Hon\u0027ble\r\nTribunal. I would like to share for information and better understanding the\r\nobservations of the learned Division Bench. It has been observed in Para.4 as\r\nunder:\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e\u0026quot;We have found that the learned CIT(A) after\r\npointing out specific discrepancies in the assessment order has set aside the\r\nsame for denovo consideration. We have further found that during the course of\r\nassessment proceedings, the assessee in the case has filed complaints against\r\nthe Assessing Officer before the learned RCIT and Chairman, CBR on 2.5.2000 but\r\nthe Assessing Officer on 3.5.2000 has made the assessment order. We are of the view\r\nthat when objection has been raised \u003c/span\u003eon \u003cspan style=\u0027letter-spacing:.2pt\u0027\u003ethe\r\npersonal bias, the authorities should be more careful in the matter for the\r\nsake of integrity of the department so that the confidence of the public at\r\nlarge on the authorities regarding fair trial and justice could be established\r\nas justice cannot only be done but it must also appear to have been done.\u0026quot;\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eGENERAL PRINCIPLES OF PREPARING, CONDUCTING AND ARGUING THE APPEAL\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eBefore\r\ntiling the appeal and preparing the grounds of appeal, the facts should be\r\nthoroughly and minutely examined. One should read and re-read the facts\r\ncontained in the brief and highlight the important facts, figures, statements,\r\nevidence, deficiencies and errors of facts and law.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eIt\r\nis advisable to maintain a note book and write the relevant facts and mark the\r\nspecifics lines which need special attention. It is stated that there should be\r\ncomplete command over facts. Here I may mention that in the field of command\r\nover facts, I have great admiration for my seniors namely Mr. Iqbal Naeem Pasha,\r\nMr. Rehan Hasan Naqvi and my father Mr. Sirajul Haque from whom I have learned\r\na lot. It is axiomatic that the fate of given case depends on the knowledge of\r\nfacts. Here I want to share a quotable quote, which I read in an interview of\r\nMr. Lanny Davis, former spokesman and Counsel of President Clinton. I quote\r\n\u0026quot;when \u003c/span\u003ea \u003cspan style=\u0027letter-spacing:.2pt\u0027\u003elawyer has bad facts, he\r\nargues the law. When he has bad law, he argues the facts. When he has bad facts\r\nand bad law, then he pounds the table\u0026quot; (49).\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eIt\r\nis submitted that deciding disputes involve three kinds of knowledge. Knowing\r\nthe facts, knowing the \u0027law applicable to the facts and knowing the just way of\r\napplying the law to them. Knowing the law involves how to find it in the\r\njudicial precedents and statutes (50).\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eThere\r\nshould be clarity in respect of the issues involved and relevant provision of\r\nlaw, under examination. It can be safely said that apart from the taxing\r\nstatutes, one should have fair knowledge of other statutes of other statutes\r\nalso such as Constitutions Civil and Criminal Procedures. Transfer of Property\r\nAct, Companies Ordinance, Banking laws including Foreign Exchange Regulation,\r\nInsurance Law, Property Tax, Octroi Law, Accounting Principles etc.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eOne\r\nshould also have fair knowledge of principles of jurisprudence, interpretation\r\nof statutes and legal Maxims. These three subjects are foundations for\r\nnecessary understanding of law.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eI\r\nmay submit that the term \u0026quot;law\u0026quot; is not confined to statute - law alone\r\nbut it is used in its generic sense as connoting all that is treated as law\r\nincluding even the judicial principles laid down from time to time by the\r\nSuperior Courts (51).\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eIt\r\nis essential to have fair working knowledge of the nature and process of\r\nbusiness pertaining to the appeal. One should acquire first hand knowledge of\r\nthe conduct of business, commercial procedures and market conditions of the\r\nbusiness. In some cases, even a visit to the business premises or a factory\r\nmight help in arriving at rational analysis of its complexities of a particular\r\nbusiness.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eIt\r\nis of course essential to have knowledge of the development of case law on the\r\nsubject. One should trace the development of the precedents which would prove\r\nto be a great advantage preparing as well as arguing the grounds of appeal.\r\nHere also, it is advisable to make a note book. The reliance should be placed\r\nonly on relevant case law which applies and is on all fours. The proper course\r\nfor relying on any precedent is that its facts should be examined and ratio\r\ndecidendi he ground of judicial\u0027 decision should be highlighted by reproducing\r\nthe relevant passages in the case of written arguments or by reading when\r\narguing case before the Tribunal. Simple reliance on citation some times loses\r\nthe importance of that decision. It is also advisable to submit the copy of cited\r\ncase to the relevant appellate forum.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eHowever,\r\nit is neither safe nor desirable to cite a dictum merely by reference to Head\r\nNotes. The head notes preceding a report are not part of the judgment but are\r\nmerely edited passages of the judgment by editors of the law reports to\r\nfacilitate quick scanning. It is a matter of common knowledge that the head\r\nnotes at time are misleading and contrary to the text of judgment (52). It is\r\nalso advisable to submit the copy of cited case.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eIt\r\nis stated that presumptions in the order should be highlighted and properly\r\nrebutted. Here I am reminded of beautiful words of a judge explaining the\r\npresumptions in \u003c/span\u003ea \u003cspan style=\u0027letter-spacing:.2pt\u0027\u003epoetic language and\r\nI wish to share those\u0027 words.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e\u0026quot;Presumptions... may be looked on as the bats\r\nof law, flitting in the twilight, but disappearing in the sunshine of\r\nfacts\u0026quot;.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eA\r\ncase that is well presented with documentary evidence where-ever possible and\r\nwith the authorities cited, is far more likely to produce a favourable and well\r\nreasoned judgment than a case in which Court has to ascertain the facts and\r\nlook up the precedents for itself. It is to be remembered that it is the duty\r\nof a Counsel or representative to assist the Court to arrive at fair \u003c/span\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.3pt\u0027\u003eand \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003ejudicious\r\ndecision.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eGROUNDS OF APPEAL\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eThe\r\nmemorandum of appeal contains the grounds on which the judicial examination is\r\ninvited (53). Preliminary objections such as limitation, jurisdiction and\r\nstatutes should be given first priority. If the assessment order or any order\r\nhas merged with the appellate order, point of merger should be raised with\r\nclarity keeping in view the judgment of Hon\u0027ble Supreme Court in the case of\r\nMessrs Glaxo Laboratories Ltd. v. LAC (54). Great care should be taken in\r\ndrafting the grounds of appeal. The grounds of appeal should be precise, comprehensive\r\nand not argumentative, without citing decisions. Legal as well as factual\r\nchallenges should be made in clear terms. Inaccurate observation and improper\r\ninsinuations contained in the impugned order should be specifically\r\ncontroverted. Misdirection of fact, perverseness and omitting to take into\r\nconsideration relevant evidence and material made available on the factual\r\naspect of the issue should be specifically incorporated in the grounds of\r\nappeals. It may be supported by duly sworn affidavit if need arises. Prayer\r\nClause should be made \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.3pt\u0027\u003ein \u003c/span\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003ethe end, craving permission to add, amend or\r\nvary/alter the grounds of appeal at the time of hearing.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003ePRESENTATION OF\r\nARGUMENTS BEFORE COMMISSIONER OF INCOME TAX (APPEALS)\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eIt\r\nis advisable to submit the written arguments before the Commissioner of Income\r\nTax (Appeals). The preamble of the arguments should disclose what issues are\r\nunder consideration and what aspect of returned version has been accepted. The\r\nexpressions used should have clarity of the view canvassed either on facts or\r\nlaw. It is essential that language used should be polite, courteous and\r\nrespectful. The historical back ground of the\u0027 case should be incorporated and\r\nvarious issues should be discussed by firstly mentioning the reasons taken by the.\r\nAssessing Officer and then controverting the same with the facts of the case\r\nand with relevant law.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003ePreliminary\r\nobjections such as limitation, jurisdiction and statutes should be given first\r\npriority.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eThe\r\ncontradictions in the order should be highlighted by underlining the relevant\r\nsentences.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eAll\r\nthe relevant correspondence made in the assessment proceedings should be\r\nbrought to the notice of the Appellate Authority. If in a given case, it is\r\nnecessary to controvert the grounds of impugned action, the Commissioner of\r\nIncome Tax (Appeals) may be requested to examine the record of the case and the\r\nrelevant books of account, evidence and documents. The copies of relevant\r\nevidence should be submitted. Relevant proposition of law be discussed in the\r\nwritten arguments with interpretation of precedents and statutes. Quotation of\r\nrelevant sections and passages of statutes and precedents should be reproduced\r\nat relevant places. The copies of decisions should be attached. It should be\r\nhighlighted that it is the duty of Assessing Officer and Court to apply law\r\ncorrectly (55). Separate paragraphs should be drafted for distinguishing any\r\nprecedent or statute used by the Assessing Officer.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003ePRESENTATION OF ARGUMENTS BEFORE INCOME TAX APPELLATE TRIBUNAL\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eAt\r\nthis stage, let me confess that I am still a novice and acknowledge my\r\ngratitude to my seniors and others who have been my teachers and guides.\r\nPlease, forgive me if some of my ideas may appear to be pompous or arrogant.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(a) Personal appearance: authorised representative\r\nmust dress according\u0027 to the dress prescribed under Rule 16 of the Income Tax\r\nAppellate Tribunal Rules, 1981. Accordingly the dress for authorised\r\nrepresentative other than Advocates i.e., Accountants, Company Secretary,\r\nIncome \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.3pt\u0027\u003eTax \u003c/span\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003ePractitioners, Cost and Management Accountants and\r\nChartered Accountants is Sherwani, Coat and Tie or Lounge Suit. The Advocates\r\nare required to wear cloths according to the dress prescribed under the\r\nprovisions of Pakistan Bar Council Act. The dress for an Advocate is Black\r\nSherwani, or Black Jacket with bands or a Black Tie on White Shirt.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(b) It is advisable to start the arguments when the\r\nCourt grants permission.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(c) All the relevant statute books should be\r\nbrought with copies of judgments and documents to be relied upon.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(d) Facts should be narrated first in a concise\r\nmanner. The places where the relevant findings of Deputy Commissioner of Income\r\nTax and Commissioner of Income Tax are mentioned should be pointed out in the\r\norder giving page and paragraph numbers.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(e) After giving the facts, arguments on law point\r\nshould be submitted.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.3pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.3pt\u0027\u003e(f) \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003ePreliminary\r\nobjection if any should be pointed out at the earliest possible opportunity.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(g) One should always give full attention to the\r\npoints and questions put by the Presiding Officer. The comments or queries\r\nshould not be considered as negative and should be heard with careful\r\nattention, and one should never try to interrupt the Court. What direction the\r\nCourt is taking should be followed and arguments should immediately be made\r\nwhich are necessary to persuade the Court in favour of the appellant.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(h) If there is a difference of opinion on a fact\r\nit should be pointed out and expressed with utmost humility and respect.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(i) Always reply and show respect to the counsel of\r\nthe other side by addressing him \u0026quot;my learned fried or learned DR or\r\nlearned Counsel\u0026quot;.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(j) At the end of the argument express thanks for\r\nthe indulgence of the Court.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eSTAY APPLICATIONS\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eAs\r\ndiscussed in the preceding para, it is well settled proposition of law the grant\r\nof stay is inherent in the appellate Court. It is, therefore, submitted that a\r\nproper application should be filed before the Commissioner (Appeals) with a\r\nprayer to stay the impugned demand in appeal. In order to obtain an interim\r\nrelief, i.e. stay of demand, existence of prima facie case, likelihood of\r\nirreparable loss or injury for non grant of temporary stay and balance of\r\nconvenience, the three essential ingredients, should be available and co-exist\r\nand should be spelled out in the stay application.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eIn\r\nthe case \u003c/span\u003eof \u003cspan style=\u0027letter-spacing:.2pt\u0027\u003efiling of stay application\r\nbefore the Appellate Tribunal, the requirement of Rule 30 of Income Tax\r\nAppellate Tribunal Rules, 1981 should be fulfilled. Even application either\r\nfiled before the Commissioner of Income Tax (Appeals) or Appellate Tribunal\r\nmust be supported with sworn affidavit. Here I may remind the members, that\r\nneither the Commissioner (Appeals) nor the Appellate Tribunal ha power, of\r\nreview. There is distinction between Rectification and Review.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eFILING OF MISCELLANEOUS APPLICATION FOR RECTIFICATION BEFORE COMMISSIONER\r\n(APPEALS) OR APPELLATE TRIBUNAL\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eThe\r\nassessee can file application for rectification of order before the\r\nCommissioner or Appellate Tribunal if there is some mistake apparent from\r\nrecord. The precise mistake should be highlighted in the application by\r\nreproducing the relevant passage from the order. The reasons and arguments\r\nprecisely should be given, as to why the applicant thinks that the mistake is\r\napparent from record and how the appellant is aggrieved against such finding.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eSuch\r\nApplication should be filed separately enclosing the impugned judgment together\r\nwith duly sworn affidavit. Here, I may remained the members, that neither the\r\nCommissioner (Appeals) nor Appellate Tribunal has powers to review. There is\r\ndistinction between rectification and review.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eMISCELLANEOUS APPLICATION FOR RECALL OF ORDER\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eIf\r\nin the event any case is decided ex-parte for either default of non-appearance\r\nor for wrong service of notice of hearing or for any other reason, an application\r\ncan be filed before the Income Tax Appellate Tribunal under section 221 ready\r\nwith Rule 20 assigning reasons for not attending the hearing on the fixed date\r\nor showing to the Appellate Court that service of notice was not properly\r\nserved in accordance with law.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eSuch\r\nan application can be filed within 30 days of communication of the order of the\r\nTribunal. Here it may be stated that communication also includes the date of\r\nknowledge of the order.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eThe\r\napplication should be filed in proper manner assigning reason and prayer for\r\nrecall of order and should be accompanied by sworn affidavit.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003ePOWER TO STAY THE DEMAND\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eI\r\nhave already made \u003c/span\u003emy \u003cspan style=\u0027letter-spacing:.2pt\u0027\u003esubmissions in\r\nthe preceding paras which Mutatis Mutandis apply to the provisions of Stay\r\nbefore the Appellate Tribunal.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eSECTION 133 - REFERENCE TO HIGH COURT\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eThese\r\nprovisions are analogous to the provisions of section 136 of the Income Tax\r\nOrdinance, 1979. Reference Application to be filed by a taxpayer or\r\nCommissioner against an order on an appeal under section 132 requiring the\r\nAppellate Tribunal to refer any question of law arising out of such order to\r\nthe High Court.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eLIMITATION\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eApplication\r\nis to be filed within 90 days from, the date of service of order of Appellate\r\nTribunal. The Tribunal, if satisfies, that the question of law arises shall\r\nwithin 90 days of receipt of the application draw-up, the statement of the case\r\nand refer it to the High Court.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003ePRESCRIBED FORM\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eRule\r\n78 prescribes the Form of Reference Application to be filed before the\r\nAppellate Tribunal.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eLIMITATION IN CASE OF REFUSAL BY APPELLATE TRIBUNAL\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eIn\r\ncase, the Appellate Tribunal refuses to state the case on the ground that no\r\nquestion of law arises, a taxpayer or Commissioner may file reference for\r\nframing question of laws within 120 days of receipt of order of refusal.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eIf,\r\nthe application under section 133(1) is rejected on the ground, of being time\r\nbarred, a taxpayer or Commissioner can file application within 90 days of such\r\nreceipt of the order of rejection and;\u003cspan style=\u0027mso-tab-count:1\u0027\u003e  \u003c/span\u003e\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eIf\r\nthe High Court is not satisfied with the correctness of Appellate Tribunal\u0027s\r\ndecision, the Court may require the Appellate Tribunal to treat the application\r\nas made within time allowed.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eReference\r\nto High Court shall be heard by a Bench of not less then two Judges of the High\r\nCourt and the provisions of section 98 of CPC will apply.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eThe\r\nHigh Court upon hearing reference, shall decide the question of law and deliver\r\nthe judgment thereon containing the grounds on which such decision has been\r\nfounded. Copy of the judgment of High Court shall be sent with the Seal of the\r\nCourt and signature of the Registrar to Appellate Tribunal which shall pass\r\norder thereon as necessary in conformity with such judgment.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eSTAY OF DEMAND\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eHigh\r\nCourt has the power to stay the demand, otherwise tax due relating to\r\nassessment shall be payable. The provisions of section 5 of Limitation shall\r\napply to application under subsection (1). There are sufficient\r\nmaterial/judgments that no reference lies from the rectification orders (56).\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eIMPORTANT PRINCIPLES\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eSome\r\nimportant principles in respect of filing of Reference before the Appellate\r\nTribunal and Hon\u0027ble High Court are detailed below.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(a) The Application before the Appellate Tribunal\r\nshould be filed in triplicate.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(b) The condition of filling prescribed form and\r\nprescribed fee should be fulfilled. Necessary affidavit in support of\r\nApplication should be filed.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(c) Statement of case should be drafted carefully,\r\nnarrating all the necessary facts beginning from filing of Return of income to\r\nthe decision of Appellate Tribunal. If need arises, to annex relevant\r\ndocumentary evidence which support the claim.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(d) Questions of law should be framed very\r\ncarefully. Only such questions should be drafted which arise out \u003c/span\u003eof \u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003ethe order the Appellate Tribunal.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(e) Question should challenge the perverseness of\r\norder or where evidence has been ignored, \u0027 same should be specifically\r\nchallenged in the form of question.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(f) Questions in respect of interpretation of\r\nstatutory provisions should be framed very carefully, without; any argument or\r\nquoting any judgment.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(g) In case, application is rejected, Reference\r\nunder section 133 (2) has \u0027to be filed within 120 day of the receipt of the\r\norder of the Tribunal in the High Court.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(h) Questions framed in application under section\r\n133(1) cannot be \u003cspan style=\u0027mso-tab-count:1\u0027\u003e      \u003c/span\u003echanged in any\r\nmanner whatsoever.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(i) Condition of proper Court fee and affidavit in\r\nsupport of application should be fulfilled.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(j) Copy of Statement of case alongwith all the\r\nannexures should be annexed:\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eFor\r\nthe convenience of members, I have given the list of important decisions in\r\nrespect of Reference and in respect of question of law or fact, which I hope\r\nwill be helpful for detailed study (57)\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eAPPEAL TO SUPREME COURT\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eAn\r\nappeal shall lied to Supreme Court from any judgment of the High Court\r\ndelivered on reference tirade \u003c/span\u003eor \u003cspan style=\u0027letter-spacing:.2pt\u0027\u003equestion\r\nof law framed under section 133 in any case which High Court \u0027certifies to be,\r\nfit one for Appeal to the Supreme Court.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eThe\r\nprovisions of CPC relating to Appeal to Supreme Court shall apply. In this\r\nregard reference is placed on a very recent judgment of Hon\u0027ble Supreme Court\r\nof Pakistan reported as (2002) 85 Tax 509 (S.C. Pak).\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eWhere\r\nthe judgment of High Court is varied or reserved in appeal, effect be given\r\nunder the provisions as provided under section 98 of CPC and provisions of\r\nsubsection (11)(12) \u0026amp; (13) of section 133 shall apply in the same manner.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eOTHER APPEALS UNDER THE ORDINANCE\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(a) Appeal under Rule 12 of Part I of Sixth\r\nSchedule for objection to an order of Commissioner refusing to recognize, or an\r\norder withdrawing recognition from Provident Fund. It has to be filed by\r\nemployer to the Central Board of Revenue with in 60 days of the making of the\r\norder by the Commissioner. The form of appeal and its prescribed fee has been\r\ngiven in Rule 94 of the Income Tax Rules, 2002.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(b) Appeal Under Rule 10 of Part II of Sixth\r\nSchedule for objection to an order of Commissioner refusing to accord approval,\r\nor an order withdrawing approval for approved Superannuation Fund. It has to be\r\nfiled by employer to the Central Board of Revenue with in 60 days of the making\r\nof the order by the Commissioner. The form of appeal and its prescribed fee has\r\nbeen given in Rule 114 of the Income Tax Rules, 2002.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(c) Appeal Under Rule 9 of Part III of Sixth\r\nSchedule for objection to an order of Commissioner refusing to accord approval,\r\nor an order withdrawing approval for approved Gratuity Fund. It has to be filed\r\nby employer to the Central Board of Revenue with in 60 days of the making of\r\nthe order by the Commissioner. The form of appeal and its prescribed fee has\r\nbeen given in Rule 91 of the Income Tax Rules, 2002.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(d) Appeal against action taken for Recovery of\r\ntaxes under Rules 122 to 193 and 195 to 209 of the Income Tax Rules, 2002 have\r\nbeen provided under Rule 194, which reads as under.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e\u0026quot;194 - \u003cu\u003eAppeal.\u003c/u\u003e---(1) An Appeal from any\r\norder passed by the Commissioner or taxation officer under these rules shall\r\nlie to the Regional Commissioner where Commissioner himself acts to\r\n\u0026quot;execute the purpose of this Chapter and to the Commissioner if under\r\ndelegated powers any taxation officer or authority acts and executes the\r\npurpose of this part.\u0026quot;\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eI\r\nhave strong reservation in respect of Appeal to the Commissioner because, since\r\ntaxation officer acts on his delegation, the Appeal should be provided to lie\r\nbefore the Regional Commissioner.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(e) Appeal in the case of authorized representative\r\nis provided under subsection (7) of section 223 and in case of registration of\r\nIncome Tax Practitioner is provided under Rule 9G of the Income Tax Rules,\r\n2002.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(f) A review has been provided to resolve disputes\r\nin respect of Tax Year under subsection 11 of section 74. The review lies\r\nbefore Central Board of Revenue.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eSECTION 136 - BURDEN OF PROOF\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eA\r\nnew concept has been brought in through section 136 in relation to provisions\r\nrelating to appeals namely \u0026quot;Burden of Proof\u0026quot; according to which the\r\nburden shall be on the taxpayer to prove on the balance of probabilities in the\r\nfollowing situation.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(a) In the case of an assessment order, to extent\r\nto which order does not correctly reflect the taxpayers tax liability for the\r\ntax year, or\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e(b) In the case of another decision that the\r\ndecision is erroneous.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eIn\r\nthis provision of law, the Lawmaker has used the work Balance of Probabilities.\r\nSince the term has not been defined under the new Ordinance, ordinary\r\ndictionary meaning has to be taken. The Balance of Probabilities as per Words\r\nand Phrases (Permanent Edition) defines the term as under:\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003e\u0026quot;Balance of Probabilities as used in\r\ninstructions that the burden of proof was on the Plaintiff and that the burden\r\nwould be sustained, if on the whole proof, there was pre-ponderance of evidence\r\nthat it to say of balance of probabilities of the case in his favour as no well\r\nsettled or clearly defined meaning. It is not equivalent to the words\r\npre-ponderance to proof\u0026quot;.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eOTHER RELEVANT PROVISIONS SECTION 124 - ASSESSMENT GIVING EFFECT TO AN\r\nORDER\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eThis\r\nsection covers the arena of passing orders to give effect to the orders passed\r\nunder the relevant provisions of Ordinance. It provides limitation to make an\r\norder in compliance of orders of the Commissioner (Appeals), Income Tax\r\nAppellate Tribunal, Hon\u0027ble High Court and Supreme Court.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003ctable class=MsoTableGrid border=1 cellspacing=0 cellpadding=0\r\n style=\u0027border-collapse:collapse;border:none;mso-border-alt:solid windowtext .5pt;\r\n mso-yfti-tbllook:480;mso-padding-alt:0in 5.4pt 0in 5.4pt;mso-border-insideh:\r\n .5pt solid windowtext;mso-border-insidev:.5pt solid windowtext\u0027\u003e\r\n \u003ctr style=\u0027mso-yfti-irow:0;mso-yfti-firstrow:yes;height:29.0pt\u0027\u003e\r\n  \u003ctd width=295 valign=top style=\u0027width:221.4pt;border:solid windowtext 1.0pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt;height:29.0pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eWhere direct relief is provided\r\n  under\u003c/p\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003esection 129 or 132\u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=295 valign=top style=\u0027width:221.4pt;border:solid windowtext 1.0pt;\r\n  border-left:none;mso-border-left-alt:solid windowtext .5pt;mso-border-alt:\r\n  solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt;height:29.0pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eWithin 2 months of the date of\r\n  the\u003c/p\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eorder is served on the\r\n  Commissioner\u003c/p\u003e\r\n  \u003c/td\u003e\r\n \u003c/tr\u003e\r\n \u003ctr style=\u0027mso-yfti-irow:1;height:71.0pt\u0027\u003e\r\n  \u003ctd width=295 valign=top style=\u0027width:221.4pt;border:solid windowtext 1.0pt;\r\n  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;\r\n  padding:0in 5.4pt 0in 5.4pt;height:71.0pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eWhere in consequence of or to\r\n  give\u003c/p\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eeffect to any findings or\r\n  directions in\u003c/p\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eany order passed by\r\n  Commissioner\u003c/p\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e(Appeals), Income Tax Appellate\r\n  Tribunal, Hon\u0027ble High Court and Supreme Court\u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=295 valign=top style=\u0027width:221.4pt;border-top:none;border-left:\r\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\r\n  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt;height:71.0pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eWithin 2 years from the end of\u003c/p\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003efinancial year in which order\r\n  is served\u003c/p\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eon the Commissioner\u003c/p\u003e\r\n  \u003c/td\u003e\r\n \u003c/tr\u003e\r\n \u003ctr style=\u0027mso-yfti-irow:2;height:58.5pt\u0027\u003e\r\n  \u003ctd width=295 valign=top style=\u0027width:221.4pt;border:solid windowtext 1.0pt;\r\n  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;\r\n  padding:0in 5.4pt 0in 5.4pt;height:58.5pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eWhere an assessment is Set\r\n  aside by the\u003c/p\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eCommissioner (Appeals), Income\r\n  Tax\u003c/p\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eAppellate Tribunal, Hon\u0027ble\r\n  High Court\u003c/p\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eand Supreme Court for making\u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=295 valign=top style=\u0027width:221.4pt;border-top:none;border-left:\r\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\r\n  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt;height:58.5pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eNew order to be made with one\r\n  year\u003c/p\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003efrom the end of the financial\r\n  year in\u003c/p\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003ewhich the Commissioner is\r\n  served with\u003c/p\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003ethe order. assessment\u003c/p\u003e\r\n  \u003c/td\u003e\r\n \u003c/tr\u003e\r\n \u003ctr style=\u0027mso-yfti-irow:3;mso-yfti-lastrow:yes;height:73.0pt\u0027\u003e\r\n  \u003ctd width=295 valign=top style=\u0027width:221.4pt;border:solid windowtext 1.0pt;\r\n  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;\r\n  padding:0in 5.4pt 0in 5.4pt;height:73.0pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eWhere by an order of the\r\n  Commissioner\u003c/p\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .2pt\u0027\u003e\u003cspan style=\u0027mso-spacerun:yes\u0027\u003e \u003c/span\u003e(Appeals),\u003cspan\r\n  style=\u0027mso-tab-count:1\u0027\u003e       \u003c/span\u003eIncome Tax Appellate\u003c/span\u003e\u003c/p\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .2pt\u0027\u003eTribunal, Hon\u0027ble High Court and\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .2pt\u0027\u003eSupreme Court, any income is excluded to some other assessee\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=295 valign=top style=\u0027width:221.4pt;border-top:none;border-left:\r\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\r\n  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt;height:73.0pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eWithin 2 years from the end of\u003c/p\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .2pt\u0027\u003efinancial year in which order is served\u003c/span\u003e\u003c/p\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n  .2pt\u0027\u003eon the Commissioner.\u003c/span\u003e\u003c/p\u003e\r\n  \u003c/td\u003e\r\n \u003c/tr\u003e\r\n\u003c/table\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eSECTION 124A - POWER OF TAX AUTHORITIES TO MODIFY ORDERS, ETC\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e(1)\r\nWhere a question of law has been decided by a High Court or the Appellate\r\nTribunal in the case of an assessee, on or after first day of July 2002, the\u0027\r\nCommissioner may, notwithstanding that he has preferred an appeal against the\r\ndecision of the High Court or made an application for reference against the\r\norder of the Appellate Tribunal, as the case may be, follow the said decision\r\nin the case of the said assessee in so far as it applies to said question of\r\nlaw arising in any assessment pending before the Commissioner until the\r\ndecision of the High Court or of the Appellate Tribunal is reversed or\r\nmodified.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e(2)\r\nIn case the decision of High Court or the\u0027 Appellate Tribunal, referred to in\r\nsubsection (1), is reversed or modified, the Commissioner may, notwithstanding\r\nthe expiry of period of limitation prescribed for making any assessment or\r\norder, within a period of one year from the date of receipt of decision, modify\r\nthe assessment or order in which the said decision was applied so that it\r\nconforms to the final decision.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eSECTION 218 - SERVICE OF NOTICES AND OTHER DOCUMENTS\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eThis\r\nsection gives the method and manner of service of any notice, order or\r\nrequisition required to be served on any person.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eSECTION 223 -- APPEARANCE BY AUTHORISED REPRESENTA TIVES\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eGives\r\nthe description of persons entitled or required to attend before the\r\nCommissioner, Commissioner (Appeals) or the Appellate Tribunal.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eSECTION 224 - JUDICIAL PROCEEDINGS\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eThe\r\nproceedings under the Ordinance, before the Commissioner, Commissioner\r\n(Appeals) or Appellate Tribunal shall be treated as judicial proceedings within\r\nthe meaning of section 193, 196 and 228 of Pakistan Penal Code.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eSECTION 226 - COMPUTATION OF LIMITATION PERIOD \u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eIn\r\ncomputing the period of limitation, there shall be excluded -\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eIn \u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003ecase of an Appeal or an application under this Ordinance, the day on\r\nwhich the order complained was served and if the taxpayer was not furnished\r\nwith \u003c/span\u003ea \u003cspan style=\u0027letter-spacing:.2pt\u0027\u003ecopy of the order when the\r\nnotice of the order was served on the taxpayer, the time requisite for\r\nobtaining a copy of such order.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eIn\r\ncase of an assessment or other proceedings, the time period if any for which\r\nsuch proceedings were stayed by any Court, Tribunal or any other authority.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eSECTION 227 - BAR OF SUITS IN CIVIL COURTS\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eNo\r\nsuit or other legal proceedings shall be brought in any Civil Court against any\r\norder made under this Ordinance and no prosecution, suit or other proceedings\r\nshall be made against any person for any thing done in good \u0026quot;faith or\r\nintended to be done under this Ordinance or any rules or order made there\r\nunder.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eLet\r\nme make a confession that without the help and guidance of Mr. Rehan Hasan\r\nNaqvi, Advocate Supreme Court, Mr. Sirajul Haque, Advocate Supreme Court and\r\nMr. Mohammad Ather Saeed, Advocate Supreme Court, Mr. Ali A Rahim and Mr.\r\nJawaid Zakaria Advocate, it was nearly, impossible for me to prepare this Paper\r\non Appeals and Other related matters, what ever worth it may have.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eI\r\n\u003c/span\u003ewill \u003cspan style=\u0027letter-spacing:.2pt\u0027\u003ealways remain extremely grateful\r\nto these gentlemen.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eI\r\nhumbly hope that this little contribution will be found helpful. I wish to\r\nexpress my gratitude to the CPE Committee for the honour they have bestowed by\r\ncalling me to present my paper.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003e\u003cspan style=\u0027letter-spacing:\r\n.2pt\u0027\u003eBIBLIOGRAPHY\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e1.\r\n1993 PTD 69 SC\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e2.\r\nPLD 1989 Lah. 337\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e3.\r\nIbid\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e4.\r\nIbid\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e5.\r\nDictionary of Law, 4th Edition, \u003cst1:place w:st=\"on\"\u003e\u003cst1:PlaceName w:st=\"on\"\u003eOxford\u003c/st1:PlaceName\u003e\r\n \u003cst1:PlaceType w:st=\"on\"\u003eUniversity\u003c/st1:PlaceType\u003e\u003c/st1:place\u003e Press\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e6.\r\nII ER XHLC 703 Approved in PLD 1963 SC 147 @ 149\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e7.\r\n\u003cst1:place w:st=\"on\"\u003e\u003cst1:City w:st=\"on\"\u003eOxford\u003c/st1:City\u003e\u003c/st1:place\u003e\r\nDictionary, Approved in PLD 1991 Kar. 1 @ 112\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e8.\r\nBlacks Law Dictionary, 6th Edition\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e9.\r\nPLD 1966 Lah. 684\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e10.\r\nPLD 1965 SC 339\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e11.\r\nPLD 1995 SC 418\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e12.\r\nPLD 1975 Lah. 445\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e13.\r\nDias Jurisprudence, 5th Edition, Butterworths\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e14.\r\nPLD 1974 Kar. 473\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e15.\r\n(1963) 7 Tax 97\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e16.\r\n(1960) 40 ITR 142 SC\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e17.\r\nPTCL 1991 CL 388 SC Pak\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e18.\r\n1993 PTD 69\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e19.\r\n2002 PTD (Trib.) 2192, 39 Tax 51 (Trib.)\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e20.\r\nPLD 2002 SC 491; PLD 1975 SC 678 and PLD 2002 SC 1100;\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e21.\r\nPLD 1993 SC 473\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e22.\r\nMeaning Approved in PLD 1966 Kar. 683\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e23.\r\n1999 SCMR 39\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e24.\r\nPLD 1983 SC 693\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e25.\r\nIbid\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e26.\r\nIbid\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e27.\r\nPLD 1995 SC 396\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e28.\r\nPLD 1982 Kar. 260\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e29.\r\n1995 SCMR 584\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e30.\r\n1990 CLC. 206\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e31.\r\nPLD 1964 SC\u0027236\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e32.\r\nPLD 1983 SC (AJ\u0026amp;K) 25, PLD 1985 Lah. 327\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e33.\r\nPLD 1982 Kar. 260, PLD BJ 8, PLD 1958 Lah. 959 and PLD 1981 Kar. 373\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e34.\r\nPLD 1994 SC 514\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e35.\r\n1993 PTD 332 Lah. And 1995 SCMR 1249\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e36.\r\n1987 PTD (Trib.) 424\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e37.\r\n(1967) 16 Tax 34 High Court Kar.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e38.\r\n1992 PTD 902 High Court Kar.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e39.\r\n1999 SCMR 34 @ 37 \u0026amp; 38\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e40.\r\n1962 PTD (Trib.) 235\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e41.\r\n1993 SCMR 39\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e42.\r\n1996 PTD 279 @ 282\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e43.\r\nPLD 2002\u003cspan style=\u0027mso-tab-count:1\u0027\u003e  \u003c/span\u003e\u003c/span\u003e\u003cspan style=\u0027letter-spacing:\r\n6.0pt\u0027\u003eC\u003c/span\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e 491, PLD 1975 SC 678 and PLD\r\n2002 SC 1100.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e44.\r\n(1957) 32 ITR 762\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e45.\r\nPLD 1966 SC 639, PLD 1976 Lah. 1268 and PLD 1991 Kar. 178\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e46.\r\nPLD 1975 SC 32, PLD 176 SC 625 and 2002 PTD 678 High Court Kar.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e47.\r\n1999 PTD 4037 High Court, 1995 PTD (Trib.) 1100 and 2002 PTD (Trio.) 2528\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e48.\r\nPLD 2001 SC 568 and 2003 SCMR 104\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e49.\r\nThe News International \u003cst1:date Year=\"1999\" Day=\"26\" Month=\"7\" w:st=\"on\"\u003e26th\r\n July, 1999\u003c/st1:date\u003e.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e50.\r\nDias Jurisprudence 5th Edition, Butteworths\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e51.\r\nPLD 1964 SC 14 @ 31\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e52.\r\nPL1 1997 Kar. 204\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e53.\r\nAIR 1968 SC 488\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e54.\r\n1992 PTD 932 SC\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e55.\r\n2002 \u003c/span\u003eSCMR \u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e134 and PLD 1969 SC 278\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e56.\r\n2002 PTD 570 High Court Kar. and 2002 PTD 1878\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e57.\r\n1990 PTD 404, 1989 PTD 124, 2002 \u0027PTD 990, (1984) 49 Tax 161, 1988 PTD 111,\r\n1970 SCMR 872, 1990 PTD 788, 1979 PTD 538, 2001 PTD 999, 2002 PTD 467, 2002 PTD\r\n1874, 2003 PTD 589 and 2002 PTD 777.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003c/div\u003e\r\n\r\n\u003c/body\u003e\r\n\r\n\u003c/html\u003e\r\n"