Section 2 (13) (65), 120, 122 (5A), 131 and 210 amending powers to amend the Additional Commissioner's reviews under section 120 of the Income Tax filed by the Assisi for the relevant year. Will be reviewed. The Income Tax Ordinance, 2001, later stated that the full assessment under section 122 (5A) of the Additional Commissioner of the Ordinance required auction, which found the assessment of income interest to be false and biased, the Income Tax Order 122 (5). A) under the same amendment. Disturbed by the Tax Ordinance, 2001 Additional Commissioner's decision, the Assisi filed an appeal before the Commissioner (Appeal). It was contended that the Additional Commissioner amended the assessment under section 120 (1) of the Income Tax. Was not authorized to do so. The Commissioner could not exercise the powers under section 122 (5A) of the Additional Commissioner Ordinance Commissioner (Appeal), dismissing the order of the Additional Commissioner, and the Department, although under the Income Tax Ordinance, 2001 Scheme, before the Appellate Tribunal. An appeal was filed, the focal authority was the commissioner, but under section 210 of the ordinance, it was delegated powers and functions to simplify the review functions. Can be reviewed under section 122 (5A) of the Income Tax Ordinance 2001, the impeachment order approved by the Additional Commissioner under Section 122 (5A) of the Income Tax Ordinance 2001, was legally valid and The members raised their objections. Legally, the order passed by the Commissioner (Appeal) in the wrong place was set aside and the matter was remanded on the ground that its review was provided on the occasion of hearing. as r \ n
