Law:

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Income Tax Ordinance, 1979 (XXXI of 1979)-- ----S. 136--Income Tax Appellate Tribunal Rules, 1981, Rr. 10 & 15--Framing and drafting of memorandum of appeal in violation of rules--Claim of exemption of the respondent was not accepted by the assessing officer--Order of the authorized officer was maintained in appeal before Commissioner of Income Tax Appellate Authority--However the partial relief was allowed--Assailed--Memorandum of appeal was not framed and drafted according to the provisions of Rule 10--Income Tax Appellate Tribunal rejected appeals by considering the grounds as vague and not in accordance with rules--Validity--Held: If the law prescribed a particular manner and procedure in which the things were required to be done, the same must be done that way or not at all--Further held: Rule 15 empowers the Registrar or such other Authorized Officer for returning of appeal to the appellant or any authorized representative, if any, to bring it in conformity with the provisions of the Rules--The word used is "may return it to the appellant" which signifies that the Registrar has the option either to fix the appeal before Bench or return it to appellant for refiling after bringing the appeal in conformity with the Rules--Powers under Rule 15 vest with the Registrar and not with the Tribunal to return the memorandum of appeal--Tribunal had rightly rejected the appeals on the grounds that the appeals were not in conformity with the Rules--No illegality or informity in the impugned orders--Appeals were dismissed. PLD 1997 Lah. 692; PLD 1997 Lah. 1 and PLD 1999 Pesh. 33 ref. Order Syed Hamid Ali Shah, J.--By this single order we propose to decide Income Tax Appeal No. 385 of 1998 titled "Commissioner of Income Tax/Wealth Tax, versus Idara-i-Kissan", Income Tax Appeal No. 386 of 1998 titled "Commissioner of Income Tax/Wealth Tax, versus Idara-i-Kissan", Income Tax Appeal No. 387 of 1998 titled "Commissioner of Income Tax/Wealth Tax, versus Idara-i-Kissan", Income Tax Appeal No. 388 of 1998 titled "Commissioner of Income Tax/Wealth Tax, versus Idara-i-Kissan" and Income Tax Appeal No. 389 of 1998 titled "Commissioner of Income Tax/Wealth Tax versus…

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