Scope 121, 122, 114, 116 and 174 The scope of best judgment assessment and the issuance of notices under various provisions of the applicable law of Section 121, 122, 114 and 176 Income Tax Ordinance, 2001 Applying independent provisions of timely best judgment evaluation. 512 121 read with Section 122 of the Income Tax Ordinance 2001 was not considered a valid, illegal and unlawful action and the joint notices issued under Sections 121 and Section 122 of the Income Tax Ordinance 2001 were illegal and illegal. The contract was deemed legitimate by the department, not to mention the provisions of section 122 of the Income Tax Ordinance, 2001, but it was a different matter. The present case was not mentioned but two different sections were cited without mentioning them. Completion of the joint notice under section 121 and section 122 of the Income Tax Ordinance 2001, which has expired, was not a matter of contesting the relevant subsection where it was mentioned only without mentioning the mother's supply but it was an issue. Was where joint notices of the two separate sections of Sections 121 and 122 of the Income Tax Ordinance 2001 were issued. The deadline was because the scope was defective, so the jurisdiction was only required by the taxation officer without the need for pre-requisite notice after receiving notice from the department audit by issuing a notice under section 122 (5) of the Income Tax Ordinance 2001. And there is no legal consequence of the demands of the authorities, in order to clarify the grounds / reasons under which section this case will fall;
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010