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Section 122 (5A) of the Income-tax Ordinance (1979), Section 66A General Clause Act (X of 1897), amendment of section 6 assessment has been issued during the approval of the order, under which section the assessment Was amended, it was inadvertently mentioned Section 122 (5A) of the Income Tax Ordinance, 2001, was passed under Section 66A of the Income Tax Ordinance, 1979, with section 6 of the General Clause Act 1897 Was read and section 122 (1) of the Income Tax Ordinance of 2001 was canceled by the first appellate authority department, the power of the corrigendum was claimed as a matter of fact that the Income Tax Ordinance 1979 This order was granted under section 66A of the K and since the appellate tribunal had the right to appeal against such order, after which the first appellate authority had erred in accepting its jurisdiction. Respect for such order / appeal was not legally required to have the authority to issue a corrigendum after the assessment was finalized. One of the ways in which an investigating officer could amend the first order was to resort to the provisions regarding correction of mistakes and for which legal notice was a necessary requirement and revoke its correction without the necessary notice. The notice and the order, along with the record of the defamation and without any legal force, clearly showed that the entire action was taken under Section 122 (5A) of the Income Tax Ordinance 2001 and it cannot be said that Section 66A of the Income Tax Act. This action has been taken under The ordinance, after the release of Corigandam as a result of 1979, was clearly illegal, thought to be illegal. immigration advocate from Madinah lawyer