Find a Lawyer

FAUJI OIL TERMINAL AND DISTRIBUTION COMPANY LTD., KARACHI versus ADDITIONAL COMMISSIONER/TAXATION OFFICER-A, AUDIT DIVISION, KARACHI

Sections 122 (5), (5A), 120, 114, 115 and 153 of the Constitution of Pakistan (1973), notice under Article 199 Constitution Application Section 122 (5A), Sections 114, 115, 120 of the Income Tax Ordinance, 2001 The scope of jurisdiction of the 122 Permanent Scope and Income Tax Ordinance, 2001, the jurisdiction under section 122 (5A) of the year 2000 20001 and 2001 2002, has been revised in the amended nature of the Income Tax Ordinance 2001 and has been amended under section 122 ( 5) The jurisdiction under which the Act may be exercised. By the Deputy Commissioner of Income Tax and the requirements of the two provisions set aside, the fact that the conditions presented for the exercise of both jurisdictions are also quite different and different. Modification is for the purpose of using the jurisdiction. Referring to the terms of section 122 (5A) which indicate that the assessment order is invalid and prejudicial to the interests of the taxation, it is imperative that a review be made of intelligence. The contention is that for the purpose of exercising jurisdiction under section 122 (5A), it is necessary to resort to section 122 (5). patent advocate from Sehwan lawyer