DJM SECURITIES (PVT.) LTD., KARACHI versus C.I.T., RTO, KARACHI
Sections 122 (5), 210, 211 and 114 of the Income Tax Ordinance (XXXI of 1979), Sections 59 (1), 62, 63 and 65 of the appraisal jurisdiction The taxpayer claimed that the amendment to the assessment was illegal, non-preliminary. As and with no jurisdiction. It was not legally required by the Deputy Commissioner Inland Revenue to amend an order approved under section 120 of the Income Tax Ordinance, 2001, which was authorized by its superior authority, Commissioner Inland Revenue. And under section 122 (5) of the Income Tax Ordinance 2001, this option was without jurisdiction, the Deputy Commissioner / Taxation Officer was granted powers under section 210 of the Income Tax Ordinance 2001, entrusted with the Commissioner Inland Revenue. Which was considered under section 120 of the Income Tax Ordinance 2001, after obtaining certain information by withdrawing from the provisions of section 122 (5) of the Income Tax Ordinance 2001, this action was taken under section 210 of the Income Tax Ordinance. Was within the purview of the law. Ordinance 2001 authorizes the Commissioner to delegate powers and to work under any tax officer, except as delegated power which is expressly specified in section 211 of the Income Tax Ordinance 2001, section 211 of the Income Tax Ordinance 2001 Was. Powers or powers performed under a deceased authority by the officer or tax officer who exercises or performs the duties through the Commissioner under the Income Tax Ordinance 2001, as the taxpayer by law is considered to be the author of this assessment order. Because the returns filed under section 114 (4) of the Income Tax Ordinance 2001 will be taken for all purposes of income. Commissioner of Tax Ordinance, 2001
