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Amendments to Sections 122 and 121 include simultaneous proceedings under Sections 122 and 121 of the Income Tax Ordinance, 2001 as well as the issuance of a Notice of Illegal Procedure and the application of Section 121 (1) as well as 5122 (5). ) Was also illegal. The Income Tax Ordinance, 2001 was not legally durable. Such appraisal was rejected by the appellate tribunal because the proceedings were legally flawed and unlawful in the eyes of the law, confirming the illegal proceedings of the tax officials. The first appellate authority to do so was not justified. The appellate tribunal canceled the order

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