Case Laws / Head Notes / Paras
Amendment of assessment---Revision by the Commissioner---Maladministration---Scope of revision under S. 122A of the Income Tax Ordinance, 2001---Assessment of complainant/taxpayer was amended under provisions of S.122 of the Income Tax Ordinance, 2001 where after the complainant approached the concerned Commissioner Inland Revenue vide an application pointing out various illegalities in the amendment of assessment order---Said application of complainant was rejected on the ground that S. 122A of Income Tax Ordinance, 2001 vested only suo motu powers to the Commissioner Inland Revenue and no action could be taken on an application filed by the complainant---Validity---Suo motu action required some information for initiation of action to examine the record and some information in any form wa...
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