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Appellate Tribunal Inland Revenue 2012 Income Tax Ordinance (XLIX of 2001)---- ---Ss. 122C & 127

2012 PTD 547

Provisional assessment---Final assessment order
MUHAMMAD SAEED
Appellant
VS
C.I.R., ZONE-I, R.T.O., PESHAWAR
Respondent

Case Laws / Head Notes / Paras

--Provisional assessment---Final assessment order---Word "if" used in S.122C(2)---Significance---Procedure provided in subsection (2) of S. 122C of the Income Tax Ordinance, 2001 was not mandatory but discretionary---Appeal was rejected by the First Appellate Authority on the ground that order under S.122C of the Income Tax Ordinance, 2001 was not appealable---Validity---Section 127 of the Income Tax Ordinance, 2001 deal with filing of appeal; and said section for the purpose of appeal mention S.122C of the Income Tax Ordinance, 2001 without any subsection or clause, which meant that the entire S.122C of the Income Tax Ordinance, 2001 with it all clauses or sub clauses was appealable---For vacation of provisional assessment order the procedure of filing of return, wealth statement along wi...