MST. FARKHANDA FAROOQI versus C.I.R., R.T.O., LAHORE
Sections 221 and 121 (1) Scope of correction of errors Best judgment assessment Taxpayers claimed that a prior order under section 121 (1) of the Income Tax Ordinance 2001 can only be approved where there is no return file was done. And the appellate tribunal ruled that the entire bench of the High Court, reported as PTD 837 on this matter, was lost on view, and there was an error of law which was found in the provisions of section 221 of the Income Tax Ordinance. Can be improved by using. Accuracy 2001 The High Court stated in the Full Bench judgment that before the amendment of Sections 121 and 177 (10), through the Finance Act, 2010, Section 121 (1) (d) did not apply to such matters where Returns After the permanent rule, the applicant was entitled to the same relief as the taxpayer's second order was amended by implementing the judgment of the High Court and the appeal was dismissed for the tax year. 2008 and upheld the order passed by the First Appellate Authority
