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I.T.A. NO. 1276/LB OF 2006, DECIDED ON 30TH MARCH, 2007. versus I.T.A. NO. 1276/LB OF 2006, DECIDED ON 30TH MARCH, 2007.

Sections 122 (3) (b), 120 and 114 (6) of the assessment came into existence in the presence of a subsequent assessment order, with the submission of an amended amended return of the prior order. ) Income Tax Ordinance, 2001, such return will be taken for all purposes of the Income Tax Ordinance 2001, which is issued by the Commissioner on the Income Tax Ordinance 2001 Income Tax Order on the historical return issued to the taxpayers. Will, the revised return was submitted under the Income Tax Ordinance. The tax ordinance, 2001, was to be taken for all purposes of the ordinance, even within the period prescribed therein, on the day the amended review order issued by the commissioner to the taxpayer was submitted, on the day the revised return was submitted. , If the Commissioner intends an amendment. According to the assessment order issued under section 122 (3) (b) of the Income Tax Ordinance 2001, it would have to proceed on the basis of the said assessment and there was no escape from the same making. Assessment of the Knowledge of Amended Assessment Order by Supplement to Supply of Section 122 (3) (b) of the Ordinance Prior to the assessment of an amended order based on the Assessment Order clearly could not remain in the field And it was canceled. The appellate tribunal did not mean that the cancellation of the Assessing Officer's order precluded further proceedings pursuant to law and regulations on the basis of a revised assessment order under section 122 of the Income Tax Ordinance 2001. Tax Ordinance, 2001 \ r \ n \ r \ n tax advocates from Chak Jhumra lawyer