C.I.R., R.T.O., ISLAMABAD versus INTERACTIVE COMMUNICATION (PVT.) LTD., ISLAMABAD
Section 122 (2), 120B and 177 Amendment Limits Amendment Year 2006 Revenue claimed that the first appellate authority was not justified in canceling the amended assessment order, especially when section 122 (2) of the Income Tax Ordinance 2001 ) Was replaced. Legislature; and from the end of the fiscal year to the 5-year period in which the Commissioner issued or treated the Assessment Order to taxpayers within that tax year period. The Income Tax Ordinance was possible / binding in its application through Section 122 of the Finance Act, 2009 and it did not apply to the Commissioner's issued / valid order until the tax year 2009, as it was substituted from 7 to 2009. Was on. The taxpayers submitted their returns on 12 2 2007, which was taken by the Commissioner as an Assessment Order issued to the taxpayers on the day the return was submitted ie 12 2 2007, 5 year counting period, the Commissioner The tax officer, who amended the assessment, delivered the amended order on 29 6 2012 to 12 12 2012, which was affected by the limit and thus was not sustainable in the eyes of the law going beyond the limit. However, 5 years after the evaluation order was passed, the first appellate authority correctly canceled the amended order order requiring no interference.
