COMMISSIONER OF INCOME TAX (LEGAL) INLAND REVENUE, REGIONAL TAX OFFICE, PESHAWAR versus EVER GREEN TRADING COMPANY, CARRIAGE CONTRACTOR, PESHAWAR
Sections 133 and 153 (1) (b) (C), (9) refer to the High Court's refund amendment of the financial law based on the amendment of the scope tax officer by amending section 153 (1) of the Income Tax. Refused to return The ordinance, 2001, had no effect, which the investigation determined was a clear amendment and that it had amended the financial data with a description of disappointment, as well as clarifying the ambiguity. Where the purpose behind such an amendment was to overturn the previous decisions, the sole purpose behind such an amendment was to change the legality of the amendment after an injury, inappropriate or inappropriate interpretation unless it was merely an explanation. If there is no change in the material, such modification activity cannot be questioned on the amendment. Both the forums below correctly found the claim for assimilation by reference and the questions which were in the reference decided by them. Which the High Court reference did not need to consider further but was rejected in the circumstances.
Related judgments — Peshawar High Court NWFP, 2011
