Expression ‘subject to this section’ Scope. Provisions of S. 122 of Income Tax Ordinance, 2001, start with the language “subject to this section”. Such language restricts all further proceedings for amendment of an assessment which means it can only be amended if they are covered by the provisions of said section. Assessment cannot be amended if the requirements and qualifications prescribed in S. 122, Income Tax Ordinance, 2001 are not completed.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Inland Revenue Appellate Tribunal | 2022 | THE COMMISSIONER INLAND REVENUE, ZONE-I, RTO-II, KARACHI Vs M/S. A.O. CLINIC, KARACHI |
Income Tax Ordinance, 2001 Ss. 122 |
Such language restricts all further proceedings for amendment |