--Amendment of assessment---'Definite information'---Expression 'definite information', and similar other expressions used in the provisions of S.122 of the Income Tax Ordinance, 2001 or other related provisions certainly meant much more than mere material so as to cause a reasonable belief of even such evidence which might lead to a definite belief---Unless there was definite direct information and there was no further need to put the said definite information to trial by putting in further supporting material, process of self-assessment could not be reopened.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Appellate Tribunal Inland Revenue | 2012 | Messrs KHAN CNG, FILLING STATION, RAWALPINDI and others
Vs DEPUTY COMMISSIONER INLAND REVENUE (AUDIT-II), R.T.O., RAWALPINDI and others |
Income Tax Ordinance (XLIX of 2001)---
----S.122(5A) |
Amendment of assessment---'Definite information' |