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Section 143B of the Income Tax Ordinance, 1979 Section 143B of the Income Tax Ordinance (1979), the assessee claimed that the statement was made under section 143B of the Income Tax Ordinance, 1979 but Section 170 of the Income Tax Ordinance 2001 (4) The order under which the tax officer was mistakenly stated. Under Section 143B of the Income Tax Ordinance 1979, the original statement was neither available on the record nor in any file related entry on receipt, but it accepted in the Assessment Order that the taxpayer had supported it. Certificate was presented. The claim of the Returning Tax Officer was observed without any basis that the filing of the revised statement under Section 143 (b) of the Income Tax Ordinance 1979 and consequently the request for correction and the request for a refund were prohibited. Was imposed and the refund claim could not be modified. Limitations provided under section 170 (2) (c) of the Income Tax Ordinance, 2001, the first appellate authority directed to tax, the correction of the order passed in the light of the revised certificate and the refund issued If it is found that the assessment of tax deductions was increased after verification in the year 1999 2000, 2000 2001 and 2001 2002 and the tax year 2004, but the conduct of the same was retained by the tax officer. Under the review of the years 1996 and 97 and 1997 for 98, the revised Certificate issued by the Executive Engineer with a refund claim in those two years. Work certificate was filed after receipt of payment which had split, logistics and transport services about which reaffirmed the authority to issue tykssn Officer

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