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COMMISSIONER OF INCOME TAX versus DR. KHALID JAVED CHAUDHARY

Section 122 of the Income Tax Ordinance 1979 under section 12 (18) of the Income Tax Ordinance (1979I of 1979), Section 12 (18) and 59 (A) of the Gift Book Assessment finalizing the provisions of section 122 of the Income Tax was given. The Ordinance, 2001 amended the assessment and taxed the tax due on the gift received by the Assisi, thereby acknowledging that the amount shown in the books was a claim or a loan status. Was not disclosed and was merely a book entry tax. The appellate tribunal upheld the appellate authority's correctness judgment when the appraiser claimed the money to be a transfer entry and accordingly disclosed it. That was, no one, including the Department of Revenue, had any discretion in dealing with it otherwise the provisions of Section 122 of the Income Tax Ordinance 2001 Yes. Reference to the section 122 of the Income Tax Ordinance 2001, which also obtained the final form against the department, was excluded from the reference under the circumstances applicable to the studies derived under the Income Tax Ordinance, 1979. list of supreme court advocates from Gari Mori lawyer