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MUHAMMAD HANIF versus ASSISTANT COMMISSIONER OF INCOME TAX, AUDIT, LAHORE


Sections 122 and 137 (2) of the Constitution of Pakistan (1973), Article 199 Constitution of Applicants for the assessment year 2000 01 / Amendment of the Applicants / Review by Section 6 of the Income Tax Ordinance, 1979 by Assessment Order 12 6 2003 In the years 2001 to 2001 and 2002 03, Assemi returned the net income received from the property under section 59 (4) of the Income Tax Ordinance 1979, on 30 6 2002, after which the Commissioner made the section of the Income Tax Ordinance 2001 Processing under 122 stated that three reviews have been increased in respect of the rent issued in connection with the review and consequently by the Commissioner. Was challenged by the petitions editing s assessment that the Income Tax Ordinance, 2001, Section 122 (5 A) of jayzyat of the amendment, was not disappointed in action. Assessments 1 Finalized before 2003, cannot be reopened / revised or modified under the jurisdiction under jurisdiction. He said that since three orders were given or finalized in the case of assimilation prior to 1 7 2003, resorting to the provisions of the Income Tax Ordinance 2001 amendment, initiating illegal proceedings or ordering undeliverable. Was unable to pass. The original diagnosis was declared illegal and with no jurisdiction

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