PAKISTAN TOBACCO COMPANY LTD., ISLAMABAD versus ADDITIONAL COMMISSIONER (UNIT-II), TAXATION OFFICER, LARGE TAX PAYERS UNIT, ISLAMABAD
Section 122 (5A) (9), 210 and 211 Constitution of Pakistan, Article 199 Constitutional Application Additional Commissioner's issuance of a showcase notice for amendment of the assessment order was the petitioner's request to be included in Section 122 (5A) of the Income Tax. The powers of the Amendment, 2001, to be a power to amend the powers may be used by the original granting authority, but the powers under the Commissioner's powers to amend the order of review by its delegate are subject to section 122 ( 5A) and was not considered a revision power by self-ordinance. Such powers may be in the nature of the powers used in the amendment, but this will not constitute a section relating to the revision of section 122 (5A) as the general results of the amendment are approved by the commissioner under section 122 (5A). The options will not apply. Under Section 122 (5A), the Commissioner may be assigned to the Additional Commissioner, in such cases as may be available to the Commissioner, ie the opportunity for a hearing. For taxpayers, inspection of the test, correct use of the mind and amendment of the diagnostic order will also be entrusted to the Additional Commissioner.
