Sections 121, 114 (4), 111 (1) (6) and 239 (1) of the best judgment assessment threshold assessment year 2002 2003 The assessment requested that the assessment year 2002 2003 should be evaluated under the Income Tax Ordinance, 1979 as That the income tax ordinance was provided in a savings clause under section 239 (1) of the Income Tax 2001 but after issuing notices under Sections 114 (4) and 111 (1) (B) of the Income Tax The order was issued under Section 121 of 2001. The ordinance, 2001, which was in contravention of the law, was rejected by the first appellate authority, which was barred by limitation. A ban on filing an appeal against a law that was approved without the jurisdiction of the law will be barred from proceeding against the order. At any time, the tax officer had passed an order without any jurisdiction under Section 121 of the Income Tax Ordinance 2001 and the first appellate authority against the express provision of the law had dismissed the appeal filed by this EE without any justification. The appellate authority's order was vacated and the order approved by the taxation officer under section 121 of the Income Tax Ordinance 2001 was canceled by the appellate tribunal.
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010
