Section 111 (1) (b) and 239 (1) (2) of the Income Tax Ordinance (1979) Section 13 (1), 56, 61, 63, 155, 129 (4) of 1997 CBR Circular No. 7 Date 21 7, 1997, Para 4 Income Tax Rules, 1982, Part IIA Examining Extra Income or Assets Amnesty Scheme, 1997, asserted that the tax was not increased at the present time under section 111 (1) of the Income Tax Ordinance 2001 Could have been done when the test was in progress. The Income Tax Ordinance was started under the provisions of Section 6 of 1979 and the assessment was completed under Section 63 of the Income Tax Ordinance, 1979, the Income Tax Review was conducted on or before June 30, 2002. Was paid in relation to the year. To be made under the provisions of the Income Tax Ordinance, 1979, which meant that the relevant income tax ordinance, 1979 was to determine the income taxable in such case and not to receive tax under the provisions of the Income Tax Act. Cannot be recovered from them. In the case of assessment of Ordinance, 2001, there is a difference between the two provisions under section 13, 1979 of the Income Tax Ordinance on income related to the period before the Income Tax Ordinance 2001, before the issuance of the Income Tax Ordinance, 2001. Consider section 13 (1) of the Income Tax Ordinance, 1979, and the Income Tax Ordinance 2001, 111 (1), instead of section 13, was erroneous in raising under section 111 (1) of the Income Tax Ordinance 2001. Income tax ordinance was fatal to an increase under section 13 (1) of the Income Tax Ordinance 1979, which was not covered under section 155 of the Income Tax Ordinance 1979, further increase under section 111 clause. Can't be done. (1) In a case of Income Tax Ordinance 2001, where the provisions of the Income Tax Ordinance are