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MESSRS UNIFEROZ, KARACHI versus SECRETARY, REVENUE DIVISION, ISLAMABAD AND 2 OTHERS


Establishment of the Office of the SS122 and 170 Income Tax Ordinance (1979), 96, 62/156 CBR Circular No. 12 of 1991, 30 199 of 1991, Office of the Federal Tax Ombudsman Ordinance (XXXV of 2000), Amendments to Sections 2 (3) and 10 (4) reviews demanded the commencement of proceedings under Section 122 of the Income Tax Ordinance 2001 on the basis that the revenue was not counted in accordance with CBR Circular No. 12 of 1991. 30 6 1991 According to the Income Tax Ordinance, 1979, section 62/156 of 1979 was not allotted to finalize the reviews, the assertion of correctness was proportionally charged against the tax officer and the income tax By Tap had already directed the Commissioner, Regional Commissioner Commissioner. In the first instance of the Income Tax Assessing Officer, who made incorrect assessments and made a refund due to cash, it is explained otherwise. Under Section 122 of the Income Tax Ordinance 2001, the Nation of the Additional Commissioner, who inspected the proceedings for more than six months and submitted their recommendations after receiving the clarification of the two guilty officers, recommended that ( A) The Commissioner should ensure that the unnecessary action initiated under Section 122 of the Income Tax Ordinance 2001 has been abolished and that all three of the diagnostic orders record the corrected errors under Section 2121 of the Income Tax Ordinance 2001. After giving the complainant an opportunity to hear (b) the Commissioner further ensure that the non- Do not repeat the words before the voucher amounts to bounce back and refund, if approved under section 221 of the Income Tax Ordinance, 2001 fulfi

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