Sections 120, 122, 131 and 177 may be amended or deemed approved in advance, or in any other way, amended or amended under a specific provision of law, in connection with the selected cases for audit. Was specifically mentioned in section 177 (6). After obtaining clarification of the taxpayers on all matters raised in the audit, the Income Tax Ordinance, 2001, amending the review under section 12 (1) or subsection (4) of section 122 of section 122 of the Income Tax Ordinance Will be made, that the proceedings under section 122 (5A) had to be based on fresh evidence in the Income Tax Ordinance, 2001, relying on the audit report to invalidate the review, as long as there is a bias in the interest of income tax. , Was not appropriate. As action was not taken freely in this regard, in the present case, after the selection of the case for audit by the Commissioner, the matter was entrusted to the Tax Officer (Audit), and proceedings were pending before him. , But the Additional Commissioner had modified the assessment, without considering the fact that he had also been finalized in the field practice by the taxation officer, irrespective of the explanation given by the appellant cases, However, Section 122 (5A) of the Income Tax Ordinance 2001 may be applied by the Additional Commissioner in those matters in which he or she feels that If the estimate or order is wrong, and discrimination revenue interest in select cases for audit, it was a tax officer's exclusive domain. The amended jurisdiction of the Additional Commissioner may be exercised only after the final assessment has been finalized by the Taxation Officer. \ r \ n
