Sections 207, 210, 111 and 190 of the Income Tax Ordinance (XXXI of 1979), Section 13 (1) (AA), 13 (2A) and 62 of the Income Tax Authority's Deputy Evaluation Deputy Commissioner (Audit) asserted that The Deputy Commissioner (Audit) acted in violation of the law to pass an order under section 63 of the Income Tax Ordinance 1979 as there was no such authority under the Income Tax Ordinance 2001. That assessment order was not sustainable in the eyes of the law. Since section 210 of the Income Tax Ordinance 2001 was not assigned the jurisdiction to review the case by the Commissioner of Income Tax, the order passed under section 62 of the Income Tax Ordinance 1979 was without jurisdiction. May be revoked / revoked; and furthermore, after obtaining approval from the Additional Commissioner (Audit) inspecting under Section 13 (1) (a) of the Income Tax Ordinance, 1979, Was also unable to be maintained because no such option was available. The Income Tax Ordinance, 2001 rating was formulated by the Deputy Commissioner (Audit), whereas under the Income Tax Ordinance 2001, there was no such authority with the option of assessment under section 207 of the Income Tax Ordinance 2001, the tax officer \ Who was authorized to pass the order \ Taxation Officer \ ie Additional Commissioner Income Tax, Deputy Commissioner Income Tax, Assistant Commissioner Income Tax, Income Tax Officer, Special Officer, but excluded \ Deputy Commissioner of Income Tax (Audit) ) Similarly, the required approval can only be granted by the Regional Commissioner or Commissioner and, also, after the authorization, the m feeder Law Board of Revenue Authorities with the power to approve
