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MESSRS KASHMIR EDIBLE OIL LTD. versus FEDERATION OF PAKISTAN

Sections 2 (66) and 122 (as amended by the Finance Act (I of 2003), Income Tax Ordinance (XXXI of 1979), Section 65 and 66 of Section R No. 633 (I) / 2002, dated 149 2002 General Clause Act (X of 1897), Section 24 Constitution of Pakistan (1973), Article 199 The review of constitutional application relates to the period before 1 7 2002, on the basis of Section RO No. 633 (I) / 2002, such ex. Opening Date of Review 14 9 2002 Jurisdiction to modify an assessment order within a specified period under 5122 of the Income Tax Ordinance 2001, the Commissioner shall be dependent on a limited person, which may be assessed under the Income Tax Ordinance 2001 , Section RO No. 633 (I) / 2002 may be substituted in section 122 of the Income Tax.The words of the Ordinance, 2001 are incorrect with the words from which the income is printed or incorrect income statement is presented or the estimate is otherwise invalid. The former words are related to the situation of an error, but are not hidden. The latter word will include heavy fines. Again, the authors of a section R should use the word corruption in this way instead of innocence and ignorance. Cannot clarify the meaning of the diagnosis and compose the phrase given by the legislature itself. In the case of repealing the Income Tax Ordinance, 1979, in the case of repealing the Law Invoice Ordinance, 1979, the High Court accepted the constitutional petition in accordance with the law read with the General Clause Act, 1897. Accepted as the " O No 633 (I) / 2002, I4 9 2002 Date for not being a valid and legal document. when you need a advocate from Rahwali lawyer