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COMMISSIONER OF INCOME TAX, ISLAMABAD versus FAYYAZ AHMAD

Sections 122 (4A) [as inserted by the Finance Act (I of 2003)] and (5A) the General Clause Act (X of 1897), Section 6 Income Tax Ordinance (XXXX of 1979), Sections 65 and 66 The diagnosis of A7 has been finalized under Section 65. Income Tax Ordinance, 1979, With the implementation of the Income Tax Ordinance, such a reopening of the assessment, 2001 may extend the new legislation to a limit that had already expired before the new law was implemented, Where previously the law had not reached its limits in relation to the matter. The date of operation of the new law shall be governed by such case under section 6 of the General Clause Act, 1897, the limit of five years provided for under section 65 of the Income Tax Ordinance, 1979, shall not be changed The provision of section 122 of the Tax Ordinance 2001 shall apply. Section 122 of the Income Tax Ordinance 2001 did not address the limitations provided in section 66A of the Income Tax Ordinance, 1979. The ration is not applicable for the years of assimilation under the Income Tax Ordinance, 1979, which is based on the principles of closed and final transaction. solicitors from Tharparkar lawyer