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Under section 239 (4) and 221 (4) of the Income Tax Ordinance (XXXX of 1979), under section 239 (4) of the Section 156 Income Tax Ordinance, 2001, any action under the Income Tax Ordinance 1979 is pending. The continuation of any Income Tax Authority and the Income Tax Ordinance under the Income Tax Ordinance, 1979, before the commencement of the Income Tax Ordinance 2001, was initiated in the same way as the Income Tax Ordinance 2001 was not implemented, Section 212. There was a dispute / conflict between the provisions. Section 239 (4) of the Income Tax Ordinance, 2001 (4 of 2001) and 239 (4) expressly provide that all proceedings pending under the Income Tax Ordinance 1979 are completed under the Income Tax Ordinance 1979 Will To make any correction, a four-year limit was provided under Section 156 (4) of the Income Tax Ordinance, 1979, if any amendment was made in relation to any assessment made under the Income Tax Ordinance. ? E, 1979, the provisions of section 156 (4) of the Income Tax Ordinance, 1979, where it was provided that any amendment of section 239 (4), after the expiry of four years from the date of the order The type will not be corrected. There was clearly a conflict with the provisions of section 221 (4) of the Income Tax Ordinance, 2001, read with section 156 (4) of the Income Tax Ordinance, 2001. The pending review was protected under section 239 (4) of the Income Tax Ordinance, 2001; no other clause contained or inserted in the Income Tax Ordinance could violate the Income Tax Ordinance, 2001 Income Tax Ordinance Contrary to section 239 (4) of 2001, it will automatically expire and has no binding effect.

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