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I.T.AS. NOS. 1616/KB, 1617/KB OF 2003, 1622/KB, 1623/KB OF 2003, DECIDED ON 17TH MARCH, 2005. versus I.T.AS. NOS. 1616/KB, 1617/KB OF 2003, 1622/KB, 1623/KB OF 2003, DECIDED ON 17TH MARCH, 2005.

Section 122 (5A) Section 59 (1) of the Income Tax Ordinance (1979) Finance Act (I of 2003), Proposed CBR Circular No. 11, dated 30 199 1991 Amendment notice of show under section 122 of Income Tax Issuance of Tax Ordinance 2001 2001 to 29, 2003 for the assessment year 1998 99 and for amending the default diagnostic measurements for the diagnostic year 1999 2000 19 4 2003 Assisi said at the time when the aforementioned showcase notice was issued. A modification was proposed. For the reasons that previously completed the assessment that the orders were wrong and prejudicial to the interests of the interests, the existing law did not give the Ising Officer the required jurisdiction as Section 122 (5A) of Section 122 of the Income Tax Ordinance. Was. , 2001 Containing the provisions required for jurisdiction, Law 6 was enacted into law by the Finance Act, 2003 in 2003, the date on which it was proposed to issue a showcase notice, section of the Income Tax Ordinance, 2001 Under Section 122, the officer was not authorized to amend the assessment on the basis that he was wrong and improper in the interest of income because an assessment of the relevant law was not available to him. The officer assigned by the Assessing Officer had no jurisdiction, at the time he initiated the proceedings, he had no jurisdiction to prosecute and any subsequent actions were illegal and the First Appellate Authority 'S illegal order was emptied and orders were approved. Appellate Tribunal canceled by the Assessing Officer under 5122 of Income Tax Ordinance 2001 us immigration advocates from Sangla Hill lawyer