Amendment of assessments---Change of jurisdiction---Non-issuance of fresh notice---Taxpayer contended that after change of jurisdiction it was incumbent upon the Deputy Commissioner to issue fresh notice for initiating proceedings; that no fresh notice was issued, therefore, order passed under Ss.122(1)/122(5A) of the Income Tax Ordinance, 2001 was liable to be quashed---Validity---Taxation officer had not issued fresh notice instead he confronted the taxpayer on order sheet which was nullity in law---Appeal was disposed of accordingly.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Income Tax Appellate Tribunal | 2013 | Messrs MUHAMMAD YASEEN
Vs C.I.R., AUDIT Zone-III, R.T.O.-III, KARACHI |
Income Tax Ordinance (XLIX of 2001)------
S.122 (5A) |
Amendment of assessments---Change of jurisdiction |