SHELL (PAKISTAN) LTD. versus PAKISTAN THROUGH SECRETARY REVENUE DIVISION
Sections 209, 210, 120, 122 211 and 2 (3) Constitution of Pakistan, Article 199 Amendment of the Constitution's Appraisal Amendment Commissioner, Additional Commissioner of Inland Revenue, Additional Commissioner for Inland Revenue Jurisdiction and Issuing Notices to Taxpayers In section 122 of the Virtual Income Tax Ordinance 2001, the PTI (taxpayers) submitted notices for amendment of their studies, hence the Additional Commissioners, Inland Revenue, which is eligible to amend the applicant's reviews. Were not The applicant's position was that the tax declaration was once filed by the taxpayer under section 114 of the Income Tax Ordinance 2001 and it was stated that the return was made by the Commissioner of Inland Revenue under the provisions of section 120. An estimate order is considered. (1) of the ordinance, after which an officer under the Commissioner Inland Revenue, such as Section 122 of the Income Tax Ordinance 2001, the traditional commissioners, Inland Revenue, could not review it, the tax declarations, powers and the commissioner Inland Revenue may be assigned to an officer to deal with the practical aspects of Land Revenue Investigation effectively and efficiently. Subject to this and stated that the objections were read with the Ordinance Delegation of Commissioner Inland Revenue's powers read with Sections 2 (12) and 211 of Section 209, 210, as per the Income Tax Examination of the Income Tax Department. Was needed. The return, which was a very difficult and time consuming task, required a lot of human resources and an application of mind that could not be completed in a timely manner, if the Commissioner had to remain through Inland Revenue, the applicants The stand of
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