I.T.A. NO.2607/LB OF 2005, DECIDED ON 30TH NOVEMBER, 2005. versus I.T.A. NO.2607/LB OF 2005, DECIDED ON 30TH NOVEMBER, 2005.
Section 122 Modification of Evaluation Section 122 (1), issuance of a notice without reference to a specific clause of the Income Tax Ordinance, 2001 was instability and subsequent proceedings could not be termed as legal assessment when preliminary proceedings were faulty. Is. The matter was made before the issuance of the Income Tax Ordinance 2001, ie the department could not proceed beyond the period of the issuance of the Income Tax Ordinance on 30 3 2002; the Department is not authorized to seek the provisions of Section 122 of the 2001 Income Tax Ordinance. Was. In 2001, the situation was illegal and the Appellate Tribunal, which dismissed the assessment officer, restored the position that the department had before the proceedings commenced.
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