ZAHID MEHMOOD versus COMMISSIONER INLAND REVENUE, R.T.O., SIALKOT
Sections 13 (1) (AA) and 5 Investment Investment, etc., are considered to be the Income Tax Authority, the repeal of the Income Tax Ordinance, 1979 and the Income Authority for ratification of the Constitution after the implementation of the Income Tax Ordinance, 2001 Commissioner completed this assessment. Was able to do. In addition to the section 13 (1) (a) of the Income Tax Ordinance, 1979, as the Additional Commissioner inspecting the Tax Revenue Officer, in the period under the repeal and scope of the Income Tax Ordinance 1979, Section 5 of the Ordinance, 1979, the legal authority to approve any addition by the taxation officer under section 13 (1) (a) of the Income Tax Ordinance 1979, was dealt with under different jurisdictions. Wherever the income tax authorities were required to make the assessment, it was the Commissioner's sole discretion and authority, and if it was assisted by a laborer he was entrusted with the authority of someone else. The powers contained under Sections 210 (1) and 210 (1A) of the G Income Tax Ordinance 2001, shall have the power to grant legal approval under the section 13 (1) (A) of the Commissioner alone. In the present case, after the commissioner of the Income Tax Ordinance, 1979 and the commissioner of the Income Tax Ordinance, 2001, the power of inquiry was handed over to the Commissioner in connection with the pre-cancellation period of the Income Tax Ordinance 1979. Any such attempt was made under Section 13 (1) (AA) of the Tax Revenue Officer and Income Tax Ordinance 1979, subject to the Commissioner's legal approval, despite the fact that the Commissioner approved the approval The options are assigned. An authority other than a taxation officer
