Sections 2 (65), 161, 182 and 205 Taxation Officer Assessment From 2003 to 2007, the Deputy Commissioner for Income Tax Purpose and Jurisdiction was clearly in the mind of the legislators during the transitional period from the Income Tax Ordinance system. Was being transferred. , 1979, may have confused the designated officers / officials of the new Income Tax Ordinance, 2001, which, after the issuance of the Income Tax Ordinance 2001, enabled the assessment jurisdiction. Will The authority to complete the assessment process of the taxation officer shall be entrusted to the tax officer, the definition of a taxation officer given in section 2 (65) of the Income Tax Ordinance 2001 was extended, which also included the Deputy Commissioner of Income Tax. had gone. To supplement the cases that were related to the years to come in the Income Tax Ordinance, 1979. An officer means the Deputy Commissioner of Income Tax, indicating that if the assessment is completed by the tax officer on the year of the Income Tax Ordinance, 1979, the commissioner of the Income Tax, Will be treated by the officer who was authorized so evaluate under the Income Tax Ordinance, 1979 was Deputy Commissioner of Income Tax One, could not reconcile the situation where an officer deputed under the Income Tax Ordinance. Examined by Commissioner's Name, 2001
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010