Temporary Review of Section 122C and 133 High Court Reference Taxpayers Prior Impact of Section 122C of Income Tax Ordinance, 2001, Section 122C of the Income Tax Ordinance 2001 (inserted by amendment through this amendment) Finance Act, 2010) And whether it can be applied even before the tax years in 2011, was an examination of the old section 121 (1) (a) and the newly inserted section 122C of the Income Tax Ordinance 2001. It was disclosed that the provisions of section 121 (1) (a) were changed to an independent provision, that is, section 122C of the Ordinance Change in the new provisions, meant that the assessment order was divided into two parts, namely, temporary assessment. After a sixty-day period, through a final assessment, therefore, Section 122C provided an additional facility for the Assessment / Taxpayer to offer a return during the sixty-day period and, if so, a temporary assessment. Ended but was not available to the assessor of any facility under the old section 121 (1) (a) of the Ordinance, in which the assessment provided temporary Was made without timely supply (sixty days)) So Section 122C was a beneficial legislation / section for taxpayers, and for that reason, the disappointment in its application was cited in the same affirmation, in accordance
Related judgments — Lahore High Court Lahore, 2013
