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SHAHID ANSARI versus C.I.R. (APPEALS-III), LAHORE


Sections 122 (4) (b), 122 (5a), 122 (9), 122 (3) (b), 177, 114 (6) and 120 of the assessment amendment tax return amended for tax year 2008 16 2 was made on 2009. When, on September 30, 2008, it obtained the status of the original withdrawal order under section 120 of the Income Tax Ordinance 2001, notice under section 122 (5A) of the Income Tax Ordinance 2001 was issued on 29 6 2009 and 30 9 The order was passed on. 2010 taxpayers ordered under section 122 (5A) of the Income Tax Ordinance 2001 that according to 2001 the ban was made under section 122 (4) (b) of the Income Tax Ordinance 2001. And pointed out that in clause (b) of sub-section (4) of section 122 of the Income Tax Ordinance, the amended assessment words words were used in 2001 which had a limit of one year while in section (A) of section 122. The terms of the 122 Income Tax Ordinance, 2001 were used \ Original Assessment \ for which the limitation was year. Revenue claimed that taxpayers explained 5 years plus one year in the revised valuation cases. Reference to the merger and merger of this matter has been cited by. Under section 120 of the Income Tax Ordinance 2001, there was a year of failure to verify the appraisal and a valid amendment to the present case and the appellate tribunal held that the amended assessment was made under section 122 (5A) of Income Tax Ordinance 2001, 309 2010. Canceled by Be affected by the extent to which the orders passed by the authorities were against the ideology of natural justice and did not maintain the order passed by the Additional Commission. Einar's date was invalid on 30, 2010, void abdio, which was approved after a fixed period, and its confirmation by the Commissioner vacating / canceling the Appellate Tribune.

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