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ZEAL PAK INDUSTRIES (PVT.) LTD., KARACHI versus REGIONAL COMMISSIONER, INCOME TAX, KARACHI


Sections 221 (1A) [as inserted by the Finance Act (I of 2003) from 1 7 2003] and 239 (4) the Income Tax Ordinance (XXXX of 1979), Sections 62 and 156 of the General Clause Act (X of 1897) ), Section 6 constitution of Pakistan (1973), arts 199 and 264 constitutional application for correction of error issued under section 221 of the Income Tax Ordinance 2001 on 29 on 2002 under section 62 of the Income Tax Ordinance, 2001, 2001 The reason for the notice of demand for correction of such assessment order was that such assessment was made on 29 6 2002 before the cancellation of the Income Tax Ordinance, 30 6 of 2002, thereby making the Income Tax Ordinance. Subject to the four-year limits provided under K-156 After, in 1979, sub-section section of the Income Tax Ordinance, 2001 221 (1 A) under such a reform could not use options, was inserted by the Finance Act, 2003. Proposed Procedure Legislating Section 221 (1A) of the Income Tax Ordinance 2001 to remove errors floating at the record legislation level under section 156 of the Income Tax Ordinance 1979, not restricted before 30 2003 2003 Intended to refine orders placed. (1A) The orders passed before 30 6 2003 under the Income Tax Ordinance, 1979, under the Income Tax Ordinance, 1979, also apply with disappointment, on the basis of the assessment order approved under section 62 of the Income Tax Ordinance. Neither the right nor the privileges could be obtained. 1979 The correction of the orders passed under section 6 Income Tax Ordinance, 1979 and Income Tax Ordinance, 2001 of the General Clause Act, 1897, till the expiry of the limit for its correction, shall not apply. The notice was issued under the car. Income tax

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