KARACHI: An appellate bench of High Court of Sindh (SHC) comprising Justice Aqeel Ahmed Abbasi and Justice Nazar Akbar on Monday dismissed an Income Tax Reference Application filed by Commissioner Inland Revenue, Zone I, RTO Sukkur against Ranipur CNG Station.

The bench heard the reference against order of the Appellate tribunal which decided the issue relating to addition in terms of  Section 111 of the Income Tax Ordinance (ITO) 2001. It was held by the tribunal that no notice under section 111 of the ITO was issued to the respondents.

The bench after hearing the counsel for appellants as well as respondents held that impugned order passed by the appellate tribunal Inland Revenue does not suffer from any error and illegality. It was also held that under Article 10-A and Section 24-A of the General Clauses Act nobody could be condemned unheard. The bench then dismissed the appeal by the Commissioner IR.