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DR. WAJID RAZA JAFRI, LAHORE versus C.I.R. ZONE-IX, R.T.O., LAHORE


Sections 121 (1) (d), 177 and 120 of the best judgment assessment tax year 2008 Taxpayers claimed that when a valid return was filed, the probation officer had to pass an order under section 121 (1) (d). Was not justified. And the First Appellate Authority was not correct for obtaining a trial remand for de novo proceedings. Prior to the amendment of the property, by the Finance Act, 2010, sections 121 and 177 (10) were made in section 121 (1) (d) of the Income Tax Ordinance, 2001. Do not apply to cases where a total revenue refund has been filed and did not speculate on the appellate tribunal for another review of the situation, reversing the orders of the two authorities below.

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