Sections 120, 177 [as amended by the Finance Act (XVI of 2010)] and 214 (c) the Constitution of Pakistan, Article 199, the constitutional application was finalized under section 120 of the Income Tax Ordinance, 2001 notice of the Ordinance Under section 177 (1), Commissioner Assisi's request that a valid commissioner cannot be reopened again under 5 177 of the Income Tax Audit, 2001, under the Income Tax Audit, for such tax audit to be made Relevant records / documents are required. The purpose of section 177 of the Ordinance for the review of tax audit was not to frustrate the self-assessment scheme of section 214 (c) of the Income Tax Ordinance 2001; the Board was empowered to examine the subordinate authorities. To verify that it has been properly examined. Article 177 of the Ordinance was not a violation of the provisions of the Constitution.
