COMMISSIONER INLAND REVENUE, MUZAFFARABAD versus GHALIB HUSSAIN
Section 122C, 127, 137 and 133 of the General Clause Act (X of 1897) Section 5, 6 and 6 of the Azad Jammu and Kashmir Interim Constitution Act (VIII of 1974) Section 56 of the Income Tax Ordinance 2001 Whether section 122C of the Income Tax Ordinance related to the provisional assessment could be applied in the foregoing manner and whether the right of appeal provided under Section 127 of the Income Tax Ordinance 2001 to an order under section 122C of a taxpayer Was available for enforcement. Under this Ordinance, which has been read with the other applicable provisions of Sections 5,6, 6A and General Clauses Act, 1897, Section 56 of the Azad Jammu and Kashmir Interim Constitution Act, 1974. To interpret the rules for the enforcement of cancellation, etc. It is clear that Section 122C of the Income Tax Ordinance 2001 cannot be prejudiced nor can the right of appeal of the taxpayers provided under Section 127 of the Income Tax Ordinance 2001 of the Income Tax Ordinance 2001 Under section 122C. Was inserted, and was not given any precedent, but was enforced from the date of the enforcement of the Constitution's appeal under section 127 of the Income Tax Ordinance 2001, which is a There was an additional right by which it could not be removed. Under the provisional assessment order under Section 122C of the Income Tax Ordinance 2001, Section 122C of the Ordinance Tax was payable under Section 137 of the Ordinance and such scheme introduced the possible application of Section 122C of the Ordinance Law and Then the laws of the event / event time will apply, so this year's law for which the assessment was made will be applied to the order to determine the tax amount.
