OLYMPIA INDUSTRIES (PVT.) LIMITED, LAHORE versus C.I.R., R.T.O., LAHORE
Amendment to Articles 177 and 122 Audit Amendment The first appellate authority found that no appeal was filed against the order under section 177 of the Income Tax Ordinance 2001 and since it was amended under section 122 (1) of the Income Tax Ordinance 2001 The order under which the appeal was filed by the taxpayers, the appellate authority can only examine whether the relevant officer tax payer has met the requirements of section 122 of the Income Tax Ordinance 2001, on an illegal basis. Any superstructures that need to be removed need to be removed and fixed. Nothing is as illegal as many of the foundations were not in accordance with the law. And since there was no disagreement that the High Court had already declared the election invalid, then on what basis could the amendment order approved after this election be allowed to be held, especially when it Also noted. The High Court has stated in the said order that all the proceedings of the audit under or resulting from it have no legal effect, the tax was claimed as the High Court order was already challenged before the Supreme Court. Was done, so it was not implemented. The final decision on the matter of election and thereafter cannot be the decision of any High Court, from the point of view of law, unless the court is subordinate to the Supreme Court, after being heard by the Supreme Court. The Court is not obliged to do so, except as a binding precedent. The immunity from the High Court in this decision can be taken exceptionally, especially when done by any High Commission.
