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GREEN GRO (PVT.) LTD. THROUGH CHIEF EXECUTIVE versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Section 122 (5A) Income Tax Ordinance (1979 of XXXI), Sections 50 (2A), 80B (5), 143B and 59A Federal Office of Tax Ombudsman Ordinance (XXXV 2000V), Section 2 (3) Assessment The issuance of the amendment notice, because the taxpayer as a company, was not claimed tax exemption under section 50 (2A) of the Income Tax Ordinance, 1979 because of the scope of section 80B (5). As a tax liability will be excluded. Income tax ordinance was not extended to any company in 1979 and the tax deduction did not depend on the full and final deduction of the tax liability, which was the extent of the income from the bank's profits. Amendment of the jurisdiction under section 122 of the Income Tax Ordinance 2001 and the initiation of proceedings which were against the law applicable to Section 122 (5A) 1 of the Income Tax Ordinance 2001. 2003 and the financial matters initiated against the complainant / reviewer under Section 122 of the Income Tax Ordinance, 2001, not applicable to the case pending and closing before the implementation of 2003, illegal and invalid, federal tax The Ombudsman recommended that action be initiated against it. Issuance of notice to the complainant under section 122 of the Income Tax Ordinance 2001 should be dismissed / withdrawn and canceled. \ r \ n immigration advocate from Loralai lawyer