In continuation of the audit proceedings without obtaining the appropriate jurisdiction under Section 122 (5) of the Income Tax Ordinance under Sections 172, 176, 122 (1) and 122 (5) of the Income Tax Ordinance, 2001 , Finalize audit testing. Under Section 177 of the Income Tax Ordinance, 2001, the accuracy audit process can only be used to identify certain defects in the accounts and to enter into the jurisdiction to make an assessment after obtaining authority under section 122 (5). Was just a mechanism for Section 177 of the Income Tax Ordinance, 2001 provided no power to amend the assessment itself or to determine the income of an assessee. It was not a return of the revenue that was being processed by the auditing officer, it was dealing with a deemed estimate that had been finalized by law enforcement, the only modification to the audit proceedings. Or couldn't be bothered. Under Section 177 of the Income Tax Ordinance 2001, in the present case no notice was issued before selecting the case for audit under Section 177 of the Income Tax Ordinance 2001, but otherwise before the audit. Must be re-edited or modified in sequence. The jurisdiction of the proceedings was not exercised properly under the provisions of section 122 (5) of the Income Tax Ordinance 2001, notice before the selection was absent and the assessment of the income tax payer was provided under section 122 (5) of the Income Tax The legal requirements imposed were ignored. Ordinance, 2001 Appellate Tribunal dismissed by Appellate Tribunal
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010
