C.I.T. LEGAL, RTO, FAISALABAD versus NIAZ MUHAMMAD
Acting under section 170 of the Income Tax Ordinance 1979, the Section 170 Refund Deduction Taxation Officer launched an investigation into the taxpayer's commercial status. And rejected the claim of refund as the supplier, rather than the manufacturer, as a businessman of the taxpayer, declaring that the taxpayer's credentials must be verified by the taxpayer or the commissioner as a manufacturer. Has obtained the status of a review order under section 120 or 115 of the law, read under section 120 or 115 of the Income Tax Ordinance, 2001; neither can disturb this assessment made under section 120 of the Income Tax Ordinance 2001. Is. Nor could he withhold or reject the refund on the basis of his opinion that such assessment was defective or in need of amendment under the relevant section of the Order of Tax Officer, Income Tax Ordinance, 2001 , Which determined the taxpayer's commercial status at the manufacturer's place, was invalid without legal authority Appeals filed by the department were dismissed and the first appellate authority's order dismissed by Oletti's appellate tribunal. Maintained \ r \ n
