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Section 221 (1A) Income Tax Ordinance (XNXIII 1979), Section 156/87 Finance Act (I of 2003) Error Assessment Year Evaluation Year 1998 99 Limitation Assessment Successful in its appeal Section 87 was declared a breach of the provisions. Income Tax Ordinance, 1979, which dealt with the failure to pay additional tax on the failure of payment of advance tax that the four-year limitation under section 156 of the Income Tax Ordinance 1979, had yet to expire in 10 2003, while This extension was expanded. Amendment will be made through section 2121 (1A) of the Income Tax Ordinance 2001. An attempt was made to correct this order which could be valid within five years from the date of order ie 18, 2004 to 2004, while under section 87 of the Income Tax Ordinance 1979 (Section 205 of Income Tax Ordinance 2001) on 22 1 2004. Was approved. By the Income Tax Ordinance, this order was not restricted within the time limit. Under the Income Tax Ordinance 2001, pending reviews could not be applied which were to be governed by the Income Tax Ordinance, 1979 and section 156. The Income Tax Ordinance, 1979, which provided a four-year limit that had expired even before the approval of the order, held that the department had been expanded by the new legislation as 99 provisions of the old rules were applied for 1998. And it was expanded. In the Income Tax Ordinance, 2001 was not implemented, the order passed by the appellate tribunal did not find any error, which required miscellaneous application correction. The Appellate Tribunal terminated the department's relationship famous high court advocate from Machh lawyer