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Sections 162 (2), 169 (3), 122 (1) and 122 (5) collect tax from the person who was not taxed or deducted from it. , Filed a statement under section 69 (3). Income Tax Ordinance 2001, which was considered final for reopening, was required to be taken under section 122 (1) or section 122 (5) of the Income Tax Ordinance 2001 but instead the department preferred to pass the order. Under section 162 of the Income Tax Ordinance, 2001, which was without any validity subsection (2) of section 162 of the Income Tax Ordinance 2001, was related to the additional tax and not the officer to collect the short tax tax. The order was passed 6 162 (1) of the Income Tax Ordinance 2001, which was an independent section and it was correct to ask for such section Tax was deducted @ 1% tax deduction Considering the deduction, it was reasonable and appropriate to pass an order under section 162 (1). ) Of the Income Tax Ordinance, 2001, which was a sovereign body and associated with such a situation as is at hand. immigration advocate from Jacobabad lawyer