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Section 122, Second Schedule, Part IV, CL (46A) Income Tax Ordinance (XNXI 1979), Section 59A and 62 Assessment of Assessment Under section 62 of Income Tax Ordinance in the year 2000 2001 Finalized, 1979 received an inspection note. The Sissing Officer stated that the consumption of needle gas is an important raw material energy source, indicating that the volume of business was modified under section 122 of the Income Tax Ordinance 2001, which was earlier canceled by the Appellate Authority. The first appellate authority was not justified. In view of the explanation given in the Finance Ordinance, 2002, the legal basis for the revocation order, the correctness of the first appellate authority in canceling the 2002 review order was justified because the assessment was made under section 59A. Was considered acceptable under. Income tax ordinance, 1979 1979 30 Income before section 122 of Income Tax Ordinance 2001 could not be applied in 2001. Lying for an assessment completed under the Income Tax Ordinance, 1979 1 Appeal filed by the department before 2003 was dismissed by the Appellate Tribunal and was not vacated by any merit.

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