Case Laws / Head Notes / Paras
Constitutional petition---Show cause notice---Amendment of assessment, retrospective effect---Scope---Assessee was aggrieved of show cause notice issued by Income Tax authorities whereby original assessment order was amended after five years---Validity---Relevant period under S.122(2) and (4) of Income Tax Ordinance, 2001, for amending assessment order by Commissioner was end of financial year in which it was issued or demand to have been issued by assessment order taxpayer---Section 122(2) and (4) of the Ordinance did not speak of the period starting from the end of financial year about which assessment order was passed but it was about financial year in which either Commissioner had issued or deemed to have issued the order that was relevant and would be so applicable in the case o...
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