C.I.R. (LEGAL), R.T.O., RAWALPINDI versus EMPIRE HOTEL, MURREE
Sections 121 (1) (d), 177 (10), 114, 120 and 122 (9) of the Finance (Amendment) Ordinance (XXII of 2009) Best Decision Assessment Tax Year 2006 Audit Valid judgment test in the presence of an honorable assessment The provisions of Section 121 (1) (d) of the Income Tax Ordinance 2001 were filed, only attracted, in the absence of a valid return, ie the returns made by the taxpayers in sub-section (4). Was declared illegal under the provisions. ) Read with subsections (3) and (6) of section 120 of the Income Tax Ordinance 2001 or any other compliance with the notice issued under section (3) or (4) of section 114 of the Income Tax Ordinance 2001 Return not filed. An order of amendment under section 122 of the Income Tax Ordinance 2001 may also be approved by the Assessing Officer even if not in compliance with all or any of the Legal Notices issued under Section 177 or 122 (9) of the Income Tax Ordinance 2001 Was made by the taxpayers and / or a seasoning officer was created by the record or proof of an account which is not required by the Asse, Section 177 (10) of the Income Tax Ordinance 2001 The tax was after the year 2010 and no review could be made under section 121 of the Income Tax Ordinance 2001 where the return was filed under section 114. Yes. Income Tax Ordinance 2001, selected for audit for tax years prior to tax year 2010, supporting the application of Section 121 of the Income Tax Ordinance 2001, has two reviews in the field simultaneously in the presence of a valid return. , As a deemed review under section 121 of the Income Tax Ordinance 2001 and the second as a preliminary overview, under section 121 of the Income Tax Ordinance 2001
