The issuance of notices under Sections 121, 120 (1) and 177 of the best judgment under section 121 of the Income Tax Ordinance 2001, suggesting that some amendments / amendments did not result in audit proceedings by the tax officer in the Income Tax Ordinance section. Passed the previous order under 121, 2001 and estimated the income, Assisi asserted that the taxation officer could not make any assessment when it was already assessed in the field under sub-s (6) of section 177 of the Income Tax. Order was in some other form. In the Ordinance, 2001 it was specifically provided that after completion of audit under sub-section (5) or sub-section (8), the Commissioner deems it necessary after obtaining a clarification of the taxpayers on all matters raised in the audit. So, modify the assessment under sub-s (1) or sub-s (4) of section 121 of the Income Tax Ordinance, 2001, as the case may be once an order is canceled in a field without canceling this order. ? Order not approved If the order is provided under the law, the order may be amended, amended or revised, but in the presence of the same order, the same authority is subject to the section of the Income Tax Ordinance, 2001 The assessment order under 121 could not pass that the department's case was once selected for total audit and it was established that the taxpayer's case was not in accordance with the criteria selected for the approval of the return, the taxation officer said. Had full authority to pass the order and the pre-approved order will be made automatically. Unless the order in the field was canceled pursuant to a law that could not be deemed pre-approved, which could be considered otherwise
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010
