versus
Sections 221, 120, 12 (5A) and Second Schedule, Part III, CL (2) Finance Act (III of 2006), Prior to correction of error, the officer assessing the tax year, 2006 and 2007 tax waiver found that 75% of tax exemptions were incorrect. It was claimed by the taxpayers that the exemption was only payable on the income of the payee and not on the other income, the payment of tax on the amendments made to the total (Part 2) of Part III of the Second Schedule by the Finance Act 2006. Was banned by 75%. There was no salary income, no prejudice application, in fact there was no error in any considered order that could be rectified. The First Appellate Authority had rightly canceled the amended order approved under section 21 of the Income Tax Ordinance, dismissing the appeal filed by the department. Merit \ r \ n
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