REHMAT ULLAH TABBASUM versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Section 122 (5A) and 122A of the Federal Tax Ombudsman Ordinance (2000V of XXXV), section 2 (3) and 9 (2) (b) revise the assessment for the complainant's income tax for the year 1998 99 Under section 122 (5A) of the Income Tax Ordinance 2001 was assessed by the Adal Commissioner on 30 6 2004, restoring the taxable benefits received under the Golden Hand Shakes Scheme at the time of premature retirement of the Service Commissioner. On the order that the order was abolished to the same extent, the original assessment in this case was made under section 59 (4) of the Income Tax Ordinance 1979, canceled in 1999. And said that the order cannot be amended under Section 122 (5A) of the Income Tax Ordinance 2001, under which this constitution was inserted in the Constitution on 1 7 2003, all related to the period under the repealed ordinance. Reviews may be subject to the provisions only. Under section 66A of the banned ordinance for the assessment year 1998 99, the banned ordinance show cause notice was issued to the complainant on 4 6 2011, when the showcase notice was issued, in section 66A of the canceled ordinance for review. The four-year ban period has been canceled. The Assessing Officer of an Assessment had expired, in which case, under Section 66A of the Ordinance of Cancellation for the year 1998, there was no authority to issue show cause notice, stating that the notice was void and the Law Department Negative allegations of the argument include assessment and interpretation of the law, asserting that the provisions of Section 66A of the banned ordinance were erroneous. The article in this case is against the law of the year 1998, which was a misconduct under section 2 of the Federal Tax Ombudsman Ordinance Office of Establishment under section 2 (3).
Related judgments — Federal Tax Ombudsman Pakistan, 2012
