Sections 132, 133 and 221 Correction of Error The High Court scope of the Appellate Tribunal Inland Revenue refused to remove the reference error against the order dismissing the error under section 133 of the Income Tax Ordinance. No reference could be filed. 2001, on the exercise of jurisdiction under section 122 of the Income Tax Ordinance 2001, can only be filed against an order approved under section 132 of the Income Tax Ordinance 2001, if the order under section 132 of the Income Tax Ordinance 2001 It was amended to change the rights of the Commissioner or the taxpayer, then reference could be filed. The theory of integration will be implemented under Section 221 of the Income Tax Ordinance 2001, order under Section 132 of the Income Tax. I'll merge. The reason for the action as the Ordinance, 2001 was to submit the date of the amended order, therefore, the period of the ninth day would have to commence on the contrary, if no change / modification of the order was made under section 132 of the Income Tax Ordinance 2001 If so, the order passed under section 221 of the Income Tax Ordinance 2001 would be lonely and independent, against which no reference request was allowed. Appellate Tribunal Inland Revenue refused to amend the order under section 132 of the Income Tax Ordinance 2001. Therefore, under Section 221 of the Income Tax Ordinance 2001, the reference application which proposed the order in question was not entertained.
Related judgments — Lahore High Court Lahore, 2015
