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Section 122 of the Income Tax Ordinance (1979), 62, 63 and 65 Revision of assessment Assessment Reopening of assessment / Comparison Final information This amendment is the current law while in the old law it was reopening the assessment. And consequently can be reviewed under the provisions of Sections 62 and 63 etc. Because the existing law of the Income Tax Ordinance, 1979, has been widely held that the Commissioner is entitled to amend or amend this assessment simultaneously. Which was not possible under section 65. The assessment of the Income Tax Ordinance, 1979 was to be terminated after the issuance of a notice under section 62 or section 61 under section 63 or any other clause applicable to the circumstances of the case. The current scheme of law has the power to give the commissioner the alternatives or additions that he deems necessary so that he is not required to refuse them under other provisions of the Income Tax Ordinance 2001. In the Tax Ordinance, 1979, Section 65 of the Income Tax Ordinance, 1979, the Assessment was required to submit fresh returns in compliance with the notice issued under the said section which was not required again under Section 122 of the Income Tax Ordinance 2001 and The Assessing Officer could have continued on the basis of an earlier considered order, but obviously if certain information was available it could be heard that the review could not be made without the opportunity provided. As the jurisprudence has given in the law the principles of natural justice come into the picture with full force and greater Audi comfortable altyrm partym proceedings need to read this as part and parcel of the action immigration advocates email from Blitang lawyer