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MESSRS GOODWILL INTERNATIONAL versus SECRETARY, REVENUE DIVISION, CENTRAL BOARD OF REVENUE, ISLAMABAD


Section 122 Income Tax Rules, 2002, R68 Income Tax Ordinance (XXXX of 1979), Sections 62, 143B and 80C of the Office of Federal Tax Ombudsman Ordinance (1000X of XXV), Section 2 (3) completed under evaluation After confirming section 62 of the Income Tax Ordinance, 1979 and receiving the Inspector's report on the manufacturing refund, a show cause notice was issued under section 122 of the Income Tax Ordinance 2001 for amending the assessment. Was given. Submit a notice of reason on various grounds that some quantity of imported goods was sold in the market without any processing / value edition and the complainant / reviewer should have filed a statement under section 143B of the Income Tax Ordinance 1979 Tax was deducted at the import stage. The charge provided in Section 80C of the Income Tax Ordinance, 1979, to be treated as a complete and final discharge, alleges that the rotation and evacuation inquiry began when the complainant / reviewer filed the Income Tax Under Section 62 of the Ordinance, the assessment was completed on completion of the assessment. In order to amend the original assessment which resulted in the return of the taxpayer officer by the Complainant / Assisi, then the return came out and it was started to amend the Assessment Order. After the action was not pursued, the Senior Additional Commissioner was entrusted with the commissioner and he accordingly issued a notice under section 122 of the Income Tax Ordinance 2002 and raised various issues and contradictions clearly. The Federal Tax Ombudsman instituted an element of corruption under Section 122 of the Income Tax Ordinance

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