Section 122 (5A), 131 and 221 Amendment of Order for Correction of Error In the assessment originally envisaged under Section 2120 of the Income Tax Ordinance 2001, the Additional Commissioner examined the cases under Section 122 (5A) of the Ordinance. Edited later. The record concludes that the amendment is inaccurate and prejudicial in the interest of income tax and it has been corrected that the successor of the decree is subject to the provisions of Sections 221 and 122 (5A) of the Income Tax Ordinance. Could not edit the first edit order. , 2001 Department representative said that only computational error was corrected, it was not correct because the successor's additional commissioner treated the proportion of expenditure differently than the treatment given by his predecessor additional commissioner in the First Amendment order. Had given. The Commissioner did not correct the computability under the circumstances, but a modification was made to the expense ratio method which is equivalent to changing the opinion. The action of the Additional Commissioner of Succession under the provisions of Section 221 of the Income Tax Ordinance 2001 His jurisdiction was above the Commissioner's (Appeal), in which case, he rejected the successor of the Additional Commissioner of Succession
