--Amendment of assessment---'Definite information'---Connotation---Term 'definite information' has not been defined in the Income Tax Ordinance, 1979/2001 it will be assumed that the Legislature intended to give ordinary dictionary meanings to it, whenever it is required to be dealt with---Word 'information' when it is qualified with the word 'definite', would mean that the said information in all probabilities, is correct in all respects and there is no likelihood of its being wrong or untrue and there is no necessity to conduct probe to be satisfied about its exactness/correctness and there is no chance of its being untrue.
| 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' |