Sections 122 (5A), 120 (1), 210 and 2 (13) amended the original appraisal of power with the jurisdiction of the appraisal amendment authority to interest the taxpayers on the basis of error and prejudice. Revised the amended assessment approved under Section 122 (5A). On the legal point of the Income Tax Ordinance, 2001, that the jurisdiction of the Additional Commissioner was unlawful, it claimed that when approving the order, the tax officers were under jurisdiction under the delegation of section 210 of the Income Tax Ordinance 2001. Were. By the Commissioner; and the Taxation Officer was empowered to exercise jurisdiction under Section 2 (13) of the Income Tax Ordinance 2001. The objection to the accuracy that the Commissioner could not give to his subordinate was therefore not correct because Section 211 of the Income Tax Ordinance 2001 was provided. When the powers used by the Commissioner Adal Commissioner are considered to be exercised by the Commissioner, when the Commissioner assigns powers to the Adal Commissioner to amend the assessment. These powers will include the duties of the Commissioner. That is, amend the Appellate Authority's Assessment Order first, canceling the amended review order approved under section 122 (5A) of the Income Tax Ordinance 2001, evaluating the appraisal, proper use. The legal view of the jurisdiction was not lasting, the law order was set aside and the case was first directed to decide the taxpayers' appeals on the basis of the appeal memorandum passed by the Speaking Order. The appeal was sent to the authority.
