QUDRATULLAH WEAVING FACTORY TANDO ADAM versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Section 122 (5A) Income Tax Ordinance (XXXX of 1979), Section 61 and 62 constitute the Office of the Federal Tax Ombudsman Ordinance (2000 XXV 2000), Complainant complained of modification of sections 10 and 11. Returns for that assessment year 2001 have been filed. Under routine action taken under sections 61 and 62 of the Income Tax Ordinance 1979, according to the CBR circular, the wrongful action was taken under the Self Assessment Scheme on 18 6 2001 followed by section 62 under this Ordinance. Editing of the review was already finalized under. Both the orders under section 122 (5A) of the Income Tax Ordinance, 20017, Section 62 of the Income Tax Ordinance 2001 and Section 122 (5A) of the Income Tax Ordinance 2001 were claimed by the authorized representative of the wrongful and illegal Assistant. That the return should have been processed under the Self Assessment Scheme, but the Assessing Officer had erroneously issued a notice under section 61 of the Revoked Ordinance, 1979R. The representative further stated that the notice under section 62 of the banned ordinance, 1979, for the assessment year 2001 was also invalid and the illegal addition commissioner declared the provisions of section 122 (5A) to be invalid and section 62 of the ordinance 1979. Issued notice of order modification under Income Tax Ordinance, 2001 Additional Commissioner implemented the return and increased the demand for tax related to any assessment year before tax year 2003, to amend the assessment, under section 65A or section 66A of the revoked Income Tax Ordinance 1979 There may be provisions. The action taken under section 122 (5A) of the Income Tax Ordinance 2001 was not sustained, on the basis of fact, the proceedings under Section 122 (5A) of the Income Tax Ordinance 2001
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