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I.T.A. NO.1491/LB OF 2005, DECIDED ON 5TH MAY, 2006. versus I.T.A. NO.1491/LB OF 2005, DECIDED ON 5TH MAY, 2006.


Section 122 (1) Income Tax Ordinance (1979 XXI 1979), Section 65 Amendment The re-opening review of the assessment by the tax officer was completed on 30 6 2001 and the taxation officer filed the same under section 122 of the Income Tax Ordinance. The case was reopened. 2001, and in its order, it was not stated anywhere that section 65 of the Income Tax Ordinance, 1979 was not protected in section 239 of the Income Tax Ordinance 2001, given the option to reopen section 65 of the Income Tax Ordinance, 1979 Went, no order was passed in this regard. It was also reopened based on the record that was already on file and there was no justification for reopening the matter. The Income Tax Officer assumed jurisdiction under Section 122 of the Income Tax Ordinance 2001 as it was not delegated powers. The Appellate Tribunal vacated the order passed by the First Appellate Authority's Commissioner Income Tax Order and Taxation Officer.

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