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Section 122 (9) Amended Notice of Income Tax Rules, 2002, First Schedule, Para 2 Amendment Notice Amended Notice First Appellate Authority amended the amended order made under section 122 (1) of the Income Tax Ordinance 2001 Canceled. The first appellate authority for the technical defect of the notice had resolved the technical defects in the notice issued under section 122 (9) of the Income Tax Ordinance 2001 and recorded the assessee's stand on the matter that the said notice was not submitted to the assessee. The review was carried out and it is unclear how the assessee was able to disclose the technical deficiencies of the notice to the first appellate authority when it was not received. So the first appellate authority did not find a contradiction between the SC's requests. The defect in the notice under section 122 (9) of the Income Tax Ordinance 2001, if any, did not help the taxpayer, nor did it constitute the basis for the cancellation of the assessment. Non-disclosure of income was also not handled and the assessment was dismissed only on technical grounds, which was misconstrued and the assessment was not void, which vacated the first appellate authority order. And the order passed under section 122 (1) of the Income Tax Ordinance 2001, restored by the appellate tribunal famous lower court advocate from Digri lawyer