Sections 121, 114, 115, 120, 122 (5) and 177 evaluating the best judgment say that the provisions of section 121 of the Income Tax Ordinance 2001 were not guaranteed because the assessment of the best decision. This can only be done if any taxpayer failed to file. Returns or statements under section 114 or section 115 of the Income Tax Ordinance 2001, while in the present case the returns were legally filed and since such provisions of Section 121 of the Income Tax Ordinance 2001 could not be corrected, There was no other clause. The law, which allowed the assessing officer to amend or review a pre-assessed return of income before proving that the Income Tax Ordinance 2001 provides for section 122 (5) of the Assessing Officer. The revenue provided under was estimated or at a very low rate. Section 121 of the Income Tax Ordinance 2001 should not have been dealt with directly before meeting the requirements for crossing the barrier and canceling the dam. Instead of resorting to Section 121 of the Income Tax Ordinance 2001, section 122 of the Income Tax Ordinance 2001, instead of resorting to Section 121 of the Income Tax Ordinance 2001, the Assessing Officer had to make it through the first audit that the assessed assessment was evaluated. Or otherwise impose any amendment or amendment thereof under the provisions of Section 122 of the Income Tax Ordinance 1979, prior to the wrongful and discriminatory proceedings for the tax interest provided under Section 122 (5A) of the Ordinance 2001 There was no other way to review it. Finalizing the jurisdiction assessment provided under section 122 (5) of the Income Tax Ordinance, 2001
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010