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Amendments to hearings in Sections 122 (9), (5) and (5A) cannot be processed on the occasion of proceedings under 5122 of the Income Tax Ordinance 2001 unless the taxpayer has a hearing provided under section 122 ( The opportunity to travel). 9) of the Income Tax Ordinance, 2001) No notice was issued under section 12 (5) or (5A) of section 122 of the Income Tax Ordinance, 2001, as per this section there is no departmental process in providing opportunity for hearing. (9)) Section 122 of the Income Tax Ordinance, 2001 was justified family advocate from Shujabad lawyer