YUNUS TEXTILE MILLS LIMITED vs FEDERATION OF PAKISTAN through Secretary Revenue Division, Islamabad S — 2022 PTD 1082 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 1082 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: YUNUS TEXTILE MILLS LIMITED vs FEDERATION OF PAKISTAN through Secretary Revenue Division, Islamabad S
Subject matter: Tax & Customs
Provisions referred to: S. 122; Income Tax Ordinance

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

YUNUS TEXTILE MILLS LIMITED VS FEDERATION OF PAKISTAN through Secretary Revenue Division, Islamabad S.122 (4)---assessment order---amendment---Period of limitation---Word "or" used after S.122 (4) (a) of Income Tax Ordinance, 2001---Scope---Two conditions, as provided in clauses (a) & (b) of S.122(4) of Income Tax Ordinance, 2001, where Commissioner wants to further amend an original assessment, limitation within the later of the two would be applied---Word "or" used at the end of clause (a) and before beginning of clause (b) of S.122(4) of Income Tax Ordinance, 2001 stipulates that Commissioner is empowered by looking to the situation of matter to apply either clause (a) or clause (b), as the case may be.

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