PAK TELECOM MOBILE LTD. versus FEDERAL BOARD OF REVENUE THROUGH ITS CHAIRMAN, ISLAMABAD
Amendment of issuance of notice of Additional Commissioner under Section 120, 122 (9), 122 (5A) and 210 Constitution of Pakistan, Article 199 Law Reform Ordinance (XII of 1972), Section 3 Intra Court Appeal Assessment Order, Section 122 ()) Read with section 122 (5A) of the Income Tax Ordinance, 2001. The request of the taxpayers was to file their return for the relevant year as an Assessment Order by the Commissioner under Section 120 of the Income Tax Ordinance 2001. Was approved, therefore, neither the Additional Commissioner was eligible to issue the aforementioned notice nor the Commissioner dismissing the constitutional request by the High Court to the Additional Commissioner, You can assign order editing options. Income tax returns are considered an assessment order through law fiction. The Commissioner may delegate his powers under Section 122 (5A) of the Ordinance to an officer who is not below the rank of Additional Commissioner (Commissioner of Income Tax Ordinance, 2001). Nair, who was in nature designated to have valid and managerial powers, was authorized by the Additional Commissioner to exercise such discretion, if the Revenue was prejudicial to the interests of the Additional Commissioner. If so, he was eligible to issue a disqualification notice and the taxpayer's objections were raised in his response, including questions regarding the extent of appropriate treatment under the taxpayer's ordinance; action against the taxpayers is unwarranted. Was started on the basis of notice, therefore, the intra-court appeal under section 3 (2) of the Act Was given. Corrections Ordinance, 1972 Intra Court Appeal dismissed in circumstances \ r \ n
