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Sections 221, 120, 115 (4) and 233 error correction were issued under section 115 (4) of the Pakistan Income Tax Ordinance 2001, issuing certificates on the basis of various product sales certificates of Pakistan Mobile Communication Statement. The company that was taxed, the taxing officer, rejected the refund request. The First Appellate Authority vacated the withdrawal order and instructed the taxpayer to pass the order strictly in accordance with the provisions of section 233 of the Income Tax Ordinance. 2001 The tax officer issued a refund notice under section 221 (2) of the Income Tax Ordinance, 2001, instead of issuing a show cause notice, the taxation officer, without considering the fact that the tax officer, claimed that the income tax ordinance was in accordance with section 2001 Under 120, the assessment was already finalized and additional documentation is not required or re-examination of evidence already filed by the assessee is required to call documents with section 221 of the Income Tax Ordinance, 2001 of the law. The offending taxation officer amended this assessment by amending section 221 of the Income Tax Ordinance 2001, such as The initial condition of the tyarat it was essential that the fault can be seen on the surface of the records that appear on the record face and does not require further investigation or evidence of them. The Validity First Appellate Authority directed under section 120 of the Income Tax Ordinance 2001 to restore the assessment and issue a refund after the inspection. The law required no further intervention to consider the evidence of the taxation by the principal and the facts and circumstances of the case which the appellant needed. famous lower court advocate from Kurram Agency lawyer