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Section 221 (1A) of the Income Tax Ordinance (1979), section 107 AA and 80D (1) of the CBR, 1960 Circular 10 Chronicles 14 7 1960 Error Correction Estimate Tax based on actual completed assessment Fixed to allow deduction credit Taxes were imposed and subsequently, Assissee claimed tax credits under Section 107AA of the Income Tax Ordinance 1979 and requested to be taxed against the tax payable under Section 80D of the Income Tax Ordinance, 1979. The Reformed Tax Officer approved and consequently another order was sent under section 221 of the Income Tax Ordinance 2001, after passing such an order, the successor taxation officer was of the view that the Assisi's were illegally Was allowed on and requested to have different opinion from his predecessor. Correct the aforesaid proceedings by passing further orders under Section 221 of the Income Tax Ordinance 2001 and Section 221 of the Income Tax Ordinance 2001. The elimination of the e-validation was first made on the basis of a change of validation opinion; secondly, there is a difference in interpretation in this case, as in the opinion of the predecessor, the taxable income under section 80D There was a profit tax. Tax Ordinance, 1979, while the successor had a different view. The third appellate authority, on the issue of diversifying the legal provisions that make this matter debatable and debatable, has directed that there is hardly room for interference for the office of the lower authorities in view of the principle of integration. Yes. The action taken under section 221 of the Income Tax Ordinance 2001 was unlawful and illegal and the vacation leave was the primary action.

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