RAFI ELECTRONICS CORPORATION (PVT.) LTD., LAHORE versus C.I.T., R.T.O., LAHORE
Section 122 (4) Appraisal Amendment Limit Second / Further Amendment Applicable One Year Limit of Income Tax Ordinance 2001 For further modification of Section 122, the Validation Subsection (4) has been dealt with only further modification limit in this order. Had already happened Under section 120 or section 121 of the Income Tax Ordinance 2001, the unmodified section of the order was declared "original order." Limit of First Amendment to Orders under Section 120 or Section 121 of the Income Tax Ordinance (2) of section 122 of the Income Tax Ordinance, 2001, five years from the end of the financial year in which the Commissioner issued the Assessment Order. Or dealt with it. To make further modifications to the original order of this assessment - as often as needed \, the limit was provided in the later part of the subsection, where the keywords were within the \ after period - either (C) (A ) Or (b) pursuant to clause (a) provided that further modifications to the original order may be made within five years before the end of the fiscal year in which the Commissioner issues or presents the original assessment order. Was dealt with while CL (B) provided a limit before the end of the financial year, the Commissioner issued a revised assessment order under section 122 (1) of the Income Tax Ordinance 2001 or Ordinance Section was amended assessment issued Order 122 (3). 2001, when the revised return was filed when the limitation period given in subsection (a) and (b) of section 122 of the Income Tax Ordinance 2001 was read with the key words, at the end of the words , Will necessarily conclude; if the five-year limit is not removed earlier, the original order may be further amended. Secondly, if section 122 of section 122 of the Income Tax Ordinance 2001