Section 122 (5A) and 177 amendments amended the audit by the Additional Commissioner of Audit Amendment Income Tax, while the audit proceedings were before the Income Tax / Taxation Officer, after selecting the case for a total audit by the Commissioner. The Deputy Commissioner of the Income Tax / Taxation Officer was assigned, and proceedings were pending before him but the Additional Commissioner / Taxation Officer made the assessment without considering the fact, without considering any explanation given by the assessee. What, there was no justification for editing the deduped diagnostics. Under Section 122 (2A) of the Income Tax Ordinance 2001, the Additional Commissioner / Taxation Officer, which was retained by the first appellate authority without a prior appellate authority, was emptied and removed under Section 122 (5A). The order was passed by the taxation officer under. Appellate Tribunal Canceled Income Tax Ordinance 2001
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010