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I.T.AS. NOS.5767/LB AND 5768/LB OF 2004 AND 4944/LB TO 4948/LB AND 4954/LB OF 2005, DECIDED ON 27TH versus I.T.AS. NOS.5767/LB AND 5768/LB OF 2004 AND 4944/LB TO 4948/LB AND 4954/LB OF 2005, DECIDED ON 27TH


Section 156 Income Tax Ordinance (XLIX of 2001), Articles 221 and 122 of the correction of limitation where a matter was corrected that was not the subject of subsequent proceedings, the time limit was always from the date of the original assessment amendment. Will be calculated. Never involved in this action, ie as a result of counting the waiver on the donation, a four-year period will be considered on the date of the original assessment that expired three months before the date of the correction order. The first appellate authority found that the amendment was time-bound. Was fully in accordance with the law and no interference was demanded, even if the department acknowledged that the amendment had been corrected in relation to the order, then it was not enforceable because when the amendment The order was found. Subsequent correction in this regard was not significant when it was illegal and was illegal

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