Section 122C, 114 (4) and 127 Temporary Assessment Tax Year 2008 The taxpayer was a person who owned a vehicle and was abroad, proceedings were initiated by issuing a notice under section 114 (4) of the Income Tax Ordinance. , 2001 Notice was not complied with by taxpayers The tax officer assessed the fair value of the vehicle and the taxpayers claimed that Section 122C of the Income Tax Ordinance 2001 was introduced by the amended Finance Ordinance on 28 2009 2009. And will be applicable in the tax year 2010 and after. And the completion of the assessment under Section 122C of the Income Tax Ordinance 2001 was illegal, irresponsible and without jurisdiction. And total (vi) of section 114 (1) of section 114 of the Income Tax Ordinance 2001, for the tax year 2010 and subsequently the issuance of notice under section 114 (4) of the Income Tax Ordinance, 2001 and consequently Completing the assessment under section 122C of the Income Tax Ordinance, 2001, for tax year 2008, the taxpayers produced a photocopy of the passport showing that the taxpayer was a UK citizen. ? And the bill for entry of a vehicle reservation from Japan was presented and was transferred from Japan to the United Kingdom considering that it had no jurisdiction because the provisions of section 122C of the Income Tax Ordinance 2001 amended the Finance Ordinance. Was introduced on 28 28 10 2009 and is applicable. The tax year 2010 and later completed under Section 122C of the Income Tax Ordinance 2001 was without jurisdiction and was unable to be maintained in the eyes of the law under which the first appellate authority
