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---Rectification of mistake, jurisdiction of---Deputy Commissioner Inland Revenue as Taxation Officer---Taxpayer contended that notice under S.221 of the Income Tax Ordinance, 2001 was issued by the Deputy Commissioner Inland Revenue, assessment was recorded by the Deputy Commissioner Inland Revenue and not by the Taxation Officer---Section 2(38A) of the Income Tax Ordinance, 2001 was inserted through Finance (Amendment) Ordinance, 2009 which expired after 4 months, as the same was approved by the National Assembly and the order recorded by the Deputy Commissioner Inland Revenue after four months was not legal and was without jurisdiction and when a statute came to an automatic end by efflux of time, no prosecution for facts done during the continuance of expired statute could commence aft...
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