COMMISSIONER INLAND REVENUE (LEGAL) versus COMMISSIONER INLAND REVENUE (APPEALS)
Sections 121 (1) (D) and 177 (10) [The Finance Act before amendment, XVI of 2010] and the 133 High Court reference examining the best judgment The Department referred the High Court's reference to the question of Section 121 Assessed under (1) (d) Income Tax Ordinance 2001 may be made in cases where, in the present case, the order considered under section 120 of the Ordinance Assessment was already made, the total income under section 120 of the Income Tax. Tax Ordinance, 2001 and thereafter, the matter was selected for audit and another assessment order was held under section 121 (1) (d) of this Ordinance, current For the tax period in the case, during the period before the amendment under the Legislative Scheme, and the Finance Act, 2010; canceling or canceling an estimate order approved under section 120 of the Income Tax Ordinance 2001 or Amendment was not provided, under which an excellent test of judgment was ordered under Section 121 (1) (d). Section 121 (1) (d) of the Ordinance under the Ordinance Finance Act 2010 and 177 (10) has been amended whereby the amended versions of sections 121 (1) (d) and 177 (10) are deemed to indicate a lacuna contained in the law prior to the amendment of the Treasury Act, 2010 There was no provision to cancel or amend the diagnostic order; the High Court observed that section 121 (1) (d) and 10 before the amendment of 177), section 121 (1) (d) apply to these matters. It did not happen where the total return was filed and did not consider the second assessment order according to which the High Court responded in the negative to the reference.
Related judgments — Lahore High Court Lahore, 2013
