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Sections 122 (5A), 115 (4), 153 (6A) and Second Schedule, Part IV, CLS (40) and (41A) Circular No. 1 of the CBR, dated 2005, 5 2005 , Para 22 Amendment Tax Year Amendment, 2005 Assessment of Assessment Amendment for Tax Year 2005 Based on the statement filed for Tax Year 2004, Assisi asserted that the requirement to take advantage of the option was fully met. Was made and instead filed its return instead of the tax year, 2005. The statement under section 115 (4) of the Income Tax Ordinance, 2001, asserts that the taxpayer submits a statement under section 115 (4) of the Income Tax Ordinance 2001 for the tax year 2004; Is required to file a statement for 2005. No declaration was made by the taxpayers to choose the assumptive tax system for the tax year. Year, 2004 As a taxpayer by the racer, the taxpayer had already completed three years of application, using taxpayer options from 2002 to the tax year, from 2003 to the year of assessment, 2004 the first appellate authority provided relevant provisions of the law. Was not properly considered and the order of the first appellate authority was vacated and the order was passed. Under section 122 (5A) of the Income Tax Ordinance 2001, the tax officer was canceled by the appellate tribunal. online advocate from Panjgur lawyer