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HONDA SHAHRAH-E-FAISAL ASSOCIATION OF PERSONS, KARACHI versus REGIONAL COMMISSIONER OF INCOME TAX, KARACHI


Section 122 (5A) [as inserted by the Finance Act (1 of 2003) from 1 7 2003] CBR Circular No. 1 (48) IT 1/79 Article 17 2 1981 Constitution of Pakistan (1973), Article 199 The provisions of section 122 (5A), the Income Tax Ordinance, 1922, of the constitutional application, were finalized before evaluation 1 7 2003. 1 7 The notices issued in connection with the final assessment before 2003 were illegal, illegal and out of date which were to be canceled by the High Court CBR Circular No. 1 (48) IT 1/79 dated 17 2 1981. Had ordered retrospectivity and was still bound by the principles of the department

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