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Sections 122 (4), 115 (4) and Second Schedule, Part IV, CL41 Income Tax Ordinance (1979), Section 143B and Second Schedule, Part IV, CL (40) of the Finance Act (VII of 2005) , Circular No. I 2005 of the CBR submitted, dated 6 7 2005 section RO 1130 (I) / 2005, amended 14 11 2005, the assessment of the tax year, 2005 was individual and 5 143 B of the Income Tax Ordinance 1979. Filed under Tax Year, 2003 and 2004 As a manufacturer, as part of Income Tax Ordinance, Part IV of the Second Schedule of 2001, 2001 filed returns for the tax year, 2005 under the `Prompt Tax Regime ' Was treated on this basis. The appellant was legally obliged to file a statement under section 115 (4) of the Income Tax Ordinance 2001 for the three years thereafter, as he himself justified the 'assumption tax regime for 1 7 2005 to 13 11 2005 Was selected for. The manufacturers have the option available, so they had to file returns and thus the filed returns were not only valid but the requirement of the law at that time was that the appellant had filed section 115 of the Income Tax Ordinance 2001 under section 114 of the Income Tax Ordinance 2001. (4) was properly filed under the Income Tax Ordinance 2001. The assumption was made under the tax code and for reasons that the law did not provide to the manufacturer at the time of filing the return, the taxpayer had no option to make an assessment under the taxpayer. The return file was made on and there is no justification for making such an assertion. The first appellate authority order, vacated by section 122 of the Income Tax Ordinance, 2001, was vacated by the Appellate Tribunal and Section 122 of the Income Tax Ordinance 2001 ( pakistani advocates Dijkot lawyer