DEFENCE HOUSING AUTHORITY, ISLAMABAD versus CIR, LTU, ISLAMABAD
Sections 122 (9), 122 (5), 122 (4), 120 (3), 111 (1) (A) (E), 18 (1) (D), 21 (C), 32, 35, 39 , 174 (2) and 177 Amendments to the Assessment Revised revisions, ignoring the revised returns filed on 25 1, 2010 declaring the loss, subsequently amended the returns on 11 8 2010, increasing the loss. , The Commissioner selected 12 for audit. 10 On the basis of the revised returns in 2012, the taxpayers filed a petition seeking permission to revise the application, which was approved on 31st 2012 and the taxpayer reviewed the return, which declared the loss. Was filed on 11th August, 2012 on the basis of the return filed on the return notice issued by the tax officer on 19 4 2012, which was approved without fulfilling the requirements of section 120 (3) of the Income Tax Ordinance 2001. And the revised returns were invalidated and the order issued on the basis of the return was eventually amended. 11 8 2012 Valedictory Taxation Officer ignored the revised return WHI was treated according to law by fictionalization under section 122 (3) of the Income Tax Ordinance 2001, Income Tax Ordinance 2001 Any required modification under section 122 of the Code should have been made in the latest order of field modification. Before filing the revised E and Returns, the returns were legally approved while the Department was well aware of the return approvals for review that an order under Section 177 of the Income Tax Ordinance 2001 last 1 1/2 years. And is allowed as such. This amendment will terminate the audit proceedings and allow the Department to review the Income Tax Ordinance 2001
