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MUHAMMAD MUSHTAQ versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Section 138 and 62 Income Tax Ordinance (XLIX of 2001), Section 122A Finance Act (1 of 2003), Offer of the Office of the Federal Tax Ombudsman Ordinance (XXV of 2000), Section 2 (3) of Section 138 Amendment to the Commissioner Review Request Under Income Tax Ordinance, 1979, the Complainant / Reviewer filed with the Commissioner under the belief that the Assessment related to the Income Tax Ordinance, 1979, was specifically But when the final assessment order was also approved under section 62 of the Income Tax. The Commissioner of the Ordinance, 1979 Income Tax, did not accept such requests on the basis that in the year 2004, when the matter came to him, the Income Tax Ordinance 1979 was declared invalid, not according to the Commissioner's theory of law. Although, there was no provision parallel to the 138 ralle of the Income Tax Ordinance 1979, initially in the Income Tax Ordinance, 2001, Section 122A of the Income Tax Ordinance 2001 included the Ad Finance Act, 2003 Was a parameter with Section 122A of the Income Tax Ordinance, 2001, under Section 122A of 1979, the procedure related to the procedure in Chapter X Was eaten, which applied to a review petition filed under section 138 of the Income. The tax ordinance, in 1979, with 2004, should be dealt with in every way because the Income Tax Ordinance, filed under Section 122A of 2001, would require the adjusting authority to apply the correct law even if it did not appear contrary to the competitor's knowledge. That is, its Section 122A Income Tax Ordinance, 2001 required that the Commissioner be automatically forwarded and amended on this order for such inquiry, as the hearing before the Commissioner immigration advocates phone number from Sikandarabad lawyer