Law: Income Tax Ordinance, 1979

Section: 136

Law: Income Tax Appellate Tribunal Rules, 1981

Section: 10,11

Income Tax Ordinance (XXXI of 1979)--S. 136---Income Tax Appellate Tribunal Rules, 1981, Rr: 10 & H---Civil Procedure Code (V of 1908), O.XLI, R.1---Dismissal of appeal by the Appellate Tribunal on account of alleged violation of the Income Tax Appellate Tribunal Rules, 1981---Rule 11 of the Income Tax Appellate Tribunal Rules, 1981 had an independent status having no nexus with the O.XLI, R.1 of the Civil Procedure Code, 1908---In matters of collection of revenue the dispute could not be allowed to be determined in a perfunctory manner as had been done, in the present case, by the Tribunal---High Court disapproved the dismissal of appeal by the Tribunal of the reason that memo of appeal contained argument at -grounds which was violative of R.10 of the Income Tax Appellate Tribunal Rules. 1981---High Court allowed the appeal and set aside the impugned of the Tribunal and directed that appeal filed shall be deemed pending and shall be heard and disposed of on merits in accordance with law. C.I.T. v. Muhammad Tariq Javaid 2000 PTD 2165 and Pakistan Industrial Gases Ltd. v. C.I.T. and another 2000 PTD 2903 rel. ORDER NASEEM SIKANDAR, J. ---This further appeal under section 136(1) of the Income Tax Ordinance assails the dismissal of appeal filed by the appellant on account of alleged violation of the Income Tax Appellate Tribunal Rules, 1981. 2. After hearing the learned counsel we will agree…

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