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Section 170 Refund Tax Officer, when deciding an application filed by the SC under section 170 of the Income Tax Ordinance, entered the contents of the assessment rather than assessing the refund, the legal status of the refund or the examination. There was no jurisdiction for the Validity Refunding Authority to review. Claiming a profit and loss account was just one field of the reviewing authority as the work under the Income Tax Ordinance 2001 scheme was divided into two separate departments which assessed authority and the refunding authority in clear and unambiguous scope. A separate task was delegated with the option. Facility Division, Information Processing Department, Enforcement Division, etc. The audit job was entirely with the audit division and they could not issue a refund. Similarly, the refunding authority had nothing to do with the evaluation or evaluation work. The order of the First Appellate Authority was vacated and the order passed by the taxation officer under section 170 of the Income Tax Ordinance 2001 was set aside with the directive to make a modern order according to the law. According to the Assessment Order, the refund of the Assisi and the refund as per the law should be issued till further service is initiated against him till his service. list of supreme court advocates from Battagram lawyer