I.T.A. No. 367/KB of 1998-99, decided on 8th June, 1999. VS I.T.A. No. 367/KB of 1998-99, decided on 8th June, 1999., 2003 PTD-INCOME-TAX-APPELLATE-TRIBUNAL-PAKISTAN 26 (1999)

Income Tax Appellate Tribunal Rules, 1981‑‑‑

‑‑‑‑R.10‑‑‑Contents of memorandum of appeal‑‑‑Grounds of appeal were not in accordance with R.10 of the Income Tax Appellate Tribunal Rules, 1981 and were vague and unspecific ‑‑‑Departmental appeal having been filed on vague and unspecific grounds, was dismissed by the Appellate Tribunal.

Muhammad Umer Farooq, D.R. for Appellant.

Z. H. Jafferi for Respondent.

Date of hearing: 8th June, 1999.

ORDER

JAWAID MASOOD TAHIR BHATTI (JUDICIAL MEMBER).‑ This appeal has been instituted at the instance of the department against the order, of the learned CIT (A) dated 23‑7‑1998 on the following ground:‑‑‑

That the learned CIT(A) was not justified in directing to delete the add‑backs made by the Assessing Officer in the Profit and Loss Account, because the same were normal and reasonable.

2. After perusal of the ground supra we have observed that the grounds of appeal are not in accordance 'with the rule 10 of the I.T.A.T. Rules, 1981 and are vague and unspecific. We, therefore, dismiss the departmental appeal being tiled on vague and unspecific grounds.

C.M.A./455/Tax (Trib.) Appeal dismissed.