ORDER

Through this Reference Application the Applicant has impugned order dated 04.03.2024 passed on a Rectification Application No.3789/KB/2023 in ITA No.910/KB/2022; proposing various questions of law.2. Learned counsel for the Applicant has made best possible efforts to convince us as to the merits of the case, including the argument that notwithstanding the fact that the Applicant had claimed certain amnesty scheme in respect of undisclosed properties and non-payment of tax in terms of the Amnesty Scheme, would still not amount to a definite information for the Assessing Officer to invoke the provisions of Section 122(5A) of the Income Tax Ordinance, 2001. According to him, the amendment of the assessment order is therefore, without lawful authority and jurisdiction and liable to be set-aside on this ground alone.3. However, before we could address merits of the case, we have noticed that this Reference Application is directed against dismissal of a Rectification Application and not agai...