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High Court Reference---Best assessment---Department sought reference of the High Court on the question "whether assessment under S. 121(1)(d) of the Income Tax Ordinance, 2001 could be made in cases where deemed assessment order had already been made under S. 120 of the Ordinance"---Assessee, in the present case, had filed return of total income under S.120 of the Income Tax Ordinance, 2001 and thereafter his case was selected for audit and another assessment order under S. 121(1)(d) of the Ordinance was made---Held, for the tax period under discussion in the present case, the legislative scheme during that time, and before amendment vide Finance Act, 2010; did not provide for cancellation or annulment or amendment of the deemed assessment order passed under S.120 of the Income Tax Ordinan...
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