COMMISSIONER INLAND REVENUE versus GHAUSIA BUILDERS (PVT.) LTD.
Further amendments to the assessment under section 122 (4) of section 122 (4), 122 (2), 120 and 133 of the Finance Act (I) of 2009, section 5 (21) of the Income Tax Ordinance, 2001, change of the beginning of 2001 Improvement of the assessment provided in section 122 (4) of the Income Tax Ordinance 2001, a period of five to five years. Under Section 5 (21) of the Finance Act, 2009, the taxpayers filed their tax declaration in the year 2006, with the effect of such amendments. And the assessment order was amended in 2012 under section 122 of the Income Tax Ordinance 2009, at which time the taxpayers submitted their tax declaration, the period for the commencement of the limits under section 122 (4) of the Income Tax Ordinance. Was to run from The Financial Assessment Order, however, was amended to commence from the end of the financial year (June, 2007), under the Finance Act, 2009, the question before the High Court was whether the amendment had effect Changed the start of the range in the section? In the case of the absence of taxpayers ()), the amendment made in section 122 (2) of the Income Tax Ordinance, 2001 could not be applied to the disappointment and limitations of the Finance Act, 2009 as it Was present at that time. Upon submission of the return, the Income Tax Ordinance will apply to the taxpayers' section 122 (4) of 2001, a period of five years was also set for further amendment and thereafter the provisions will be financial. The end of the year ended with a period of limitation when the Assessment Order was approved and the amended provisions of section 122 (4) and section 122 (2) of the Income Tax Ordinance 2001 were posted. Be similar in nature; to the superior court courts applicable to section 122 (2) of the Income Tax Ordinance 2001
Related judgments — Lahore High Court Lahore, 2015
