| Citation(s) |
|---|
| 1992 SLG 178 1992 SLD 178 1992 PTCL 38 1992 PTD 1176 |
Income Tax Appellate Tribunal
I.TAs. Nos.1239/LB and 1240/LB of 1991-92, decision dated: 18-03-1992
SYED KABIRUL HASAN, JUDICIAL MEMBER AND A.A. ZUBERI, ACCOUNTANT MEMBER
F.D. Qaiser, D.R. for Appellant Basarul Islam, I.T.P. for
Respondent
I.TAs. Nos.1239/LB and 1240/LB of 1991-92, decision dated: 18-03-1992
SYED KABIRUL HASAN, JUDICIAL MEMBER AND A.A. ZUBERI, ACCOUNTANT MEMBER
F.D. Qaiser, D.R. for Appellant Basarul Islam, I.T.P. for
Respondent
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Law: Income Tax Appellate Tribunal Rules, 1981
Section: 134
Income Tax Appellate Tribunal Rules, 1981----R.10---Income Tax Ordinance (XXXI of 1979), S.134---Where the grounds of appeal are vague and do not specify the quantum, of declared sales, the figures adopted by the Assessing Officer and the relief ordered by the Appellate Commissioner, such grounds do not come up to the requirement of R.10, Income Tax Appellate Tribunal Rules, 1981---Appeal in circumstances will be incompetent for admission. ORDER 1. These two appeals by the Department relate to assessment years 1988- 89 and 1989-90. These assail consolidated order, dated 28th July, 1991 passed by the learned Commissioner (Appeal) Zone-3, Lahore. The Respondent "registered firm" is engaged in the import of scientific goods and chemicals. 2. The scrutiny of the appeal memo reveals that identical grounds have been taken in both the years which read as under: (i) The orders of the learned CIT (Appeals) is…
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