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Claims for amendments to Sections 122 (5A), 111 (1) (a) and 120, during the refund process, the reviewer declared the same income and returned the amendment, but deducted the tax. The amount was deducted and the claimed balance sheet was also revised by the taxation officer. The assessment was amended on the basis that the final assessment was erroneous to the interests of the taxpayer and the revenue, as the reviewer himself, failed to declare accurate results, because of his amended balance to avoid proper taxation. The amount receivable in the sheet was excluded and the taxpayer failed to explain the amount receivable with the documentary evidence, which was included in Essex's total income, claimed The two conditions required to seek the provisions of Section 122 (5A) of the Income Tax Ordinance 2001 were not fulfilled because the initiative The Commissioners can amend the order, if it was wrong and secondly it was a prejudice to the interests of the tax, but to amend the authority, without bringing in any legal justification for changing the revenue, which was merely a service-based process. Was made, cannot be edited / edited. The tax authorities may apply subsection (5) of section 122 of the Income Tax Ordinance 2001, which relates to any income tax assessed and estimated, or gross income excessive relief or refund, Or from any amount under any amount, Section 122 (5A) of Section 122 of the Income Tax Ordinance 2001 cannot be applied by any means, as the review was neither invalid nor revenue validity tax tax. list of supreme court advocates from Ghizer lawyer