Sections 221, 170 (4), 115 (4) and 153 (1) (b) of the Correctional Services filed the statements under section 115 (4) of the Income Tax Ordinance 2001 that on the basis of services for that purpose The tart is cut. Provision was finalized, later, the Assisi filed a revised statement and the usual withdrawal and claimed tax deduction under section 153 (1) (b) of the Income Tax Ordinance 2001 because it accepted the adjusted claim. Was made and an order was made under section 170 (4) of the Income Tax Ordinance. The order was amended under section 2121 of the Income Tax Ordinance 2001 and the claims of the taxpayers were denied and the taxpayers were deemed to be the contractor. An assessment order is subject to modification, so no taxpayer's income and tax liability can be modified under section 170 (4) of the Income Tax Ordinance 2001. Applicant's tax liability is finalized by amending the asylum proceeds approved under section 170 (4) of the Income Tax Ordinance 2001 and treating the deducted tax under section 153 (1) of the Income Tax Ordinance 2001 Was excluded as Such conduct cannot be allowed in accordance with the existing provisions of the law, held that the first appellate authority correctly rejected an order passed under section 2121 of the Income Tax Ordinance 2001 Prior to the appellate authority's order no exception could be obtained. The first appellate authority order was maintained by the Appellate Tribunal First r \ n \ r \ n.
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010