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COMMISSIONER OF INLAND REVENUE ZONE-II, REGIONAL TAX OFFICE, PESHAWAR versus ROOH-UL-AMIN, UNIVERSITY BOOK AGENCY, BANK ROAD, MARDAN


Sections 120, 122 (2) [as filed under the Finance Act (I999]) and 133 (1) the appraisal order, reopening the amendment to the law, the former effect being the basis of the amendment of section 122 by the Income Tax authorities Re-opened diagnostic orders on 2) In the Income Tax Ordinance, 2001, through the Finance Act, 2009, the appellate tribunal declared the amendment to be feasible in nature, under section 122 (2) of the Income Tax Ordinance 2001, during the period of re-processing of the review order. The extension was made, with no preceding effect and will apply to cases in which provisions of section 120 of the Income Tax Ordinance 2001, enabling the provisions of section 120 of the Income Tax Ordinance 2001, before 1 orders 2009 Review orders were approved after the legislative date regarding the question and rule passed or considered under the qualification. The amended provisions apply similarly to past closures and past transactions \ because valuable rights in favor of the taxpayer charged the extension of time to amend assessment orders, the Income Tax Ordinance 2001 Cannot be amended under the extension period provided under section 122 (2), in which the rights were matched to the "entitlement", the High Court introduced by the Finance Act, 2009, by the Appellate Tribunal. Order interrupted by reference denied. The circumstances were denied

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