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Section 80C, 62, 65 and 66 Correction of a tax order on the income of some contractors and importers The First Appellate Authority canceled the Assessment Order because the Taxation Officer himself had made an order under Section 180C of the Income Tax Ordinance 2001 Did have On the appropriate occasion of examining and incorrectly hearing Section 180C of the Income Tax Ordinance, 1979, it is claimed that the notice was issued and submitted on the assessment and under section 80C of the Income Tax Ordinance 1979 The order was passed by the tax officer, but instead of the incorrectly referred section 180C, the 80C assessment argued that the taxation officer not only passed the order under the wrong section but also without any authority if any corrective action was taken. If guaranteed, a higher authority should have been started by section 65 or 66A of the Income Tax Ordinance 1979. The Assessing Officer did not have a temporary power while he assumed the same which was not sustainable in the eyes of the law The order of review was not mentioned for any reason prior to the commencement of any corrective action. , The Appellate Tribunal disagreed with the Assisi's argument and the first appellate authority's order was not interfered with and was upheld. Appeals filed by the department were dismissed
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