I.T.AS. NOS. 5263/LB TO 5265/LB OF 2004 AND 5986/LB, 7231/LB OF 2005, DECIDED ON 3RD MARCH, 2007. versus I.T.AS. NOS. 5263/LB TO 5265/LB OF 2004 AND 5986/LB, 7231/LB OF 2005, DECIDED ON 3RD MARCH, 2007.
Amendments to Section 122 (5) (5A) Evaluation Under section 122 (5) and (5A), section 122 of the Income Tax Ordinance 2001 of Income Tax Ordinance, 2001, an order cannot be made without special mention. Subsection 5 (A) and (5A) had the separate characteristics of either section or subsection 5 (A) that could be sought only by the authority that passed the appraisal order and the principal component thereof. The section was that what was previously assessed was incorrect but it was prejudicial to the interest of the taxpayer when (5) the department requested the tax officer to pass the assessment order based on the exact information obtained from the audit. About being involved or otherwise. Three shortcomings in the pre-assessment: (i) any taxable income was avoided. Or (ii) gross income, was assessed, or assessed at a very low rate, or been subject to excessive dependence or refund. Or (iii) any amount due to income was deprecated. \ R \ n
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