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PASBAN SECURITY SERVICES (PVT.), FAISALABAD versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Establishment of Section 122 Income Tax Ordinance (1979), Section 80C, 59 (1) and 62 Federal Tax Ombudsman Ordinance (XXV of 2000), Section 2 (3) CBR Circular 199 No. 1991 Dated 30 6 1991 CBR Circular No. 1 (48) / 11 1 1979 dated 17 2 1981 The assessment of security services was issued before July 1, 2002 under section 122 of the Income Tax Ordinance 2001 that the receipts were made under section 80 of the Income Tax. Were under C. The Tax Ordinance, 1979, and the reviews framed under the common law were invalid. The Assigning Officer proceeded to approve the orders under Section 122 of the Income Tax Ordinance 2001 and to the complainant / SC under Section 80C of the Income Tax Ordinance. Evaluate potential revenue. Approved before July 1, 2002, after the enactment of the Income Tax Ordinance 2001, under section 122 of the Income Tax Ordinance 2001, were in force. Due to the commencement of such proceedings contrary to the principles of law enforced by the High Court, which were resolved by a binding decision of the High Court Administration, it was proved that the section under section 122 of the Income Tax Ordinance 2001 No jurisdiction. For the issuance of a notice under section 122 (1), which was adopted before 30 6, 2002, to amend this assessment order, because of a violation of the law prescribed and due to ignorance of the principle of law involved in the decision of mismanagement. Came under the broad definition of maliciousness. In the beneficial circular of the Central Board of Revenue Tax Officer along with the High Court, the decision of the High Court was done without any jurisdiction overturning the principles laid down in the law which was the cause of corruption and thus the need for corruption. No! famous supreme court advocate from Sehwan lawyer