MAJ. GEN. (R) DR. C.M. ANWAR versus COMMISSIONER INLAND REVENUE, R.T.O., RAWALPINDI
Section 122 (9) and 177 (4) of the General Clause Act (XX of 1897), section 6 (c) amendment limit in the Assessment Tax Year, 2004 as per notice of section 292 2004 under section 122 (9) of the Income Tax Ordinance. Return was filed, released in 2001 on 13 5 2010. The taxpayers claimed that the return was submitted on the date of submission (September 29, 2004), and according to the existing law, the amended assessment could be made only within five years or up to the 29th date. September 12, 2009 and amended subsection (2) of 5122 of the Income Tax Ordinance 2001 by the Finance Act, 2009, thereby limiting the period of five years to the end of the financial year in which the Commissioner is taxpayers. Examining order will not apply Tax official believes amendment is enforceable, he has not changed any significant supply because it has said that it has not increased tax liability, tax related tax Was not received. The tax year restriction and the amendment were made in the process / supply of machinery within the regulation period. Accuracy By September 29, 2009, the taxpayer had the right to amend the diagnosis of the case, resulting in the filing of a return / considered assessment. According to the law on 29 29 2004, the then Department could complete the amendment by September 29, 2009, only the proceedings for amendment of the assessment under section 122 of the Income Tax Ordinance 2001 started on 13 May 2010 by issuing notice under Section 122. Was gone 9) of the Income Tax Ordinance, 2001, ie after a limited period of time and such proceedings cannot be called on the declaration of the Finance Act, 2009, ie the amendment to the assessment on 1, 2009 and the time restriction.
