COMMISSIONER INLAND REVENUE versus MUHAMMAD SHAFIQUE
Section 111 (2) of section 111 and 133 of the Income Tax Ordinance, 2001 interpreted as the Income Tax Ordinance 2001, when it stood before the amendment of the Finance Act, 2010, finding the word section, which means section 111 (2). ). Similar to the Income Tax Ordinance, 2001, when it was before the amendment of the Financial Act, 2010, in the context of section 111 (2) of the Income Tax Ordinance, 2001, the distinction between "disclosure" and "opinion", under section 111. Had to be adopted. In the High Court before the High Court on the meaning and effect of "discovery" used in section 111 (2) of the Income Tax Ordinance, 2001, the words in question and the word \ opinion thereof are used. ? The same section under which section 111 of the Income Tax Ordinance uses these words in different terms to use these ideas in accordance with the law and the term "discovery" together and with no discrimination or legislative intent. The operation was considered incorrect. Nance, 2001 The term \ Discovery 'indicates that the term signifies a step before an opinion and conclusions can be reached by an authority and to learn or learn about something or something. Was a process that was not known before and which led to formation of opinion and not self-opinion. And in the administration of the process the first phase of any action and assistance is cited as the end of the process, or in the broadest sense, the term \ discovery means to know anything that the investigator has Not known and what already existed but was not understood nor was known and therefore opinion
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