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COMMISSIONER OF INCOME TAX/WEALTH TAX, ZONE-C (LEGAL), LAHORE versus IDREES CLOTH HOUSE, LAHORE

Section 2 (66), 122 [as amended by section RO No. 633 (I) / 2002, dated 149 2002] and section 122 (5A) (filed under the Finance Act (before 2003) (1) 2003) Re-opening / revision / revision of the review by the Deputy Commissioner of Income Tax before 1 7 2003 under Income Tax Ordinance (XSMI of 1979), Sections 65 and 66A Income Tax Ordinance, 1979. Issuance of a Showcase Notice to the Assessment Under Section 122 (5A) of the Income-tax Ordinance, 2001, based on the provision of section 122 of the Ordinance 2001, applicable to the valid notice issued in connection with the earlier review section RO 633 ( Revoked by I / 2002 The illegal income tax ordinance will be related to 2001. The assessment of the tax year, but not the assessment and evaluation of Section 122 (5A) of the Income Tax Ordinance 2001, was not particularly disappointing, but its basic position in nature may apply only to the probable sentence or section 59, Can be issued under 59A, 62, 63. The Income Tax Ordinance, 65 of 1979 and as incorporated in the CE, could not disclose the effect of prior activity, from 2001 to 2003, under the financial support from Session 122 (5A) of the Income Tax Ordinance 2001. Therefore, under the Income Tax Ordinance, 1979, there will be an order of illegal testing applied to its assessment. DCIT cannot be amended or amended under section 122 (5) or (5A) of the Income Tax Ordinance, 2001, the provision of section 122 of the 2001 Income Tax Ordinance, fixed by the Income Tax Commissioner for the tax year Appraised evaluation will apply to the order only. Distinguish between the provisions of Section 122 of the Income Tax Ordinance 2001 and Sections 59, 59A, 62 and 65 of the Income Tax Ordinance 1979, 2003 and the Deputy Commissioner of Income Tax. solicitors from Rahimyar Khan lawyer