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RICE EXPORTERS ASSOCIATION OF PAKISTAN (REAP), LAHORE versus COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE, LAHORE


Section 124 (2) prescribes an order limiting the order that the taxpayer shall, after the appellate tribunal's decision, finalize the matter within the period set out in section 124 (2) and section 124 (4) of the Income Tax Ordinance 2001. The date was not finalized. The order under section 124 (2) of the Income Tax Ordinance 2001 was on 30 30 6 2012 when the order of the Deputy Commissioner Inland Revenue was delivered to the Post Office on 12 7 2012 and the order was passed on file. But he was not informed. Under section 124 (2) of the Income Tax Ordinance 2001, the interpretation of the statutory provisions relating to the issuance of the order after the expiry of the limitation could not be declared to the concerned party as the Deputy Commissioner was not persuaded. The date of issue was dated 30 6 2012, and the holiness associated with the performance of duties during the normal course of work by public officers. The appellate tribunal of taxpayers said that the matter was finalized by the Deputy Commissioner within the period set out in the Income Tax Ordinance 2001.

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