C.LT;/W.T. (LEGAL), RTO, RAWALPINDI versus BRIG. IRFAN-UL-HAQ
Sections 120 (1A), 120, 122 and 177 (4) Assessment Audit Tax Selection of Cases for Audits Year 2004 and 2005 Taxpayers held that the selection of cases for audit for tax years 2004 and 2005 on this basis. It was not held that yesterday (1A), Section 211 of the Income Tax Ordinance 2001 was inserted into the Ordinance through the Finance Act, 2005, and was not applicable to the tax year 2004 and 2005, the Income Tax Ordinance. Section 122 of 2001 was empowered to amend the Income Tax Ordinance, Section 120 Assessment Subject (1A) of the Commissioner through the Finance Act, 2005. And by inserting the sub-clause (IA) of section 120 of the Income Tax Ordinance 2001, the Legislature granted powers in addition to the powers under Section 122 of the Income Tax Ordinance 2001, which the Commissioner already had. And the pre-requisite or anticipated application of sub-clause (IA) of section 120 of the Income Tax Ordinance 2001 was not a problem that under Section 177 of the Income Tax Ordinance 2001 Validation, the Commissioner was already authorized to select a case for audit. Gain. The Commissioner may amend any assessment under section 120 or 121 of the Income Tax Ordinance 2001 and may do so on the exact information obtained through the audit or otherwise, to conduct an audit, sub-section (section 120 of the Income Tax Ordinance) IA). 2001, because Section 177 of the Income Tax Ordinance 2001, as the relevant time was, clarified how the Commissioner would choose a case for audit, whether it was in accordance with the criteria set by the Federal Board of Revenue or Plus he can do it too. The date of the person, the amount of tax payable, the class of business or where the correct income
