Sections 111 (1) (b), 111 (2), 122 and 176 shall be made in the immediate preceding year of the financial year in which the income or asset additions specified are discovered in the tax years 2007/2008. Tax Increase Year 2004 Taxpayers claim that since the first notes were issued on September 15, 2007 and the second, on June 02, 2009, the corresponding fiscal year, respectively, 2007 (tax year 2008) or fiscal year 2008 (tax year 2009). ) came. Additional taxes could be legally included in 2007 or 2008, as the case may be. As a result, the increase in the tax year 2004 was therefore illegal because the law itself required that any further increase could be made in the immediate preceding year of the financial year. There is nothing imaginable about the increase in the tax year 2004 can also be termed as a lawful increase and it can be excluded that the assessment was contested on June 30, 2009 and in the relevant time only financial The tax year could have been increased earlier than the year in which it was disclosed when the statute amended under section 111 of the Income Tax Ordinance 2001 The first notice was available on the book of customs, its first notice was issued on September 15, 2007, which fell within the financial year 2007 (ie tax year 2008). The last notice was read with section 111 (2) of the Income Tax Ordinance 2001. 111 (2) was issued on June 2, 2009, which came under Fiscal Year 2008 (i.e., tax year 2009) Notice of the Disco under Section 111 (1) (b) of the Income Tax Ordinance 2001 Was issued and was not correct in calculating the date of discovery from the First Appellate Authority Investigation Letter. Income Tax Ordinance, 2001c