On the selection of a case for audit under section 177, 121 (1) (d) and section 177 of the 122 Audit Principles Income Tax Ordinance 2001, the returns filed by the taxpayers will automatically be processed by its section (1). Can't delete. Unless section 120 of the Income Tax Ordinance 2001, return was not declared illegal under the provisions of section (4) of section 120 of the Income Tax Ordinance, read with the provisions of section 120 (4) of section 120 Returns under can be declared invalid. ()) And ()) After the case has been selected for audit, the taxpayer finds that the taxpayer has filed a false declaration under sub-section (2) of section 114 of the Income Tax Ordinance. ? 2001, in connection with the maintenance of record returns, cannot be considered illegal return after the end of the financial year in which it was submitted under section 120 (6) of the Income Tax Ordinance 2001. The process of review proceedings by issuing simultaneous notices under Sections 177 and 122 or 121 (1) (d) was not legally valid and the orders passed as a result of the illegality were not lasting and unless there were certainty Information was not available. Under Section 122 of the Income Tax Ordinance 2001, no action can be taken to amend the order as a result of the audit, the process of the issuing officer can be initiated. Similarly, unless the taxpayer has prepared the required accounts, records and other documents etc. for the purpose of evaluating the provisions of section (1) of section 121 of section 121 of the Income Tax Ordinance 2001. Didn't default. The provisions of section 121 (I) (d) of the Income Tax Ordinance 2001 and the provisions of the Income Tax Ordinance 2001