The COMMISSIONER INLAND REVENUE, ZONE-I, RTO-II, KARACHI vs A.O — 2022 PTD 1895 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation: 2022 PTD 1895 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year: 2022
Reporter: PTD
Parties: The COMMISSIONER INLAND REVENUE, ZONE-I, RTO-II, KARACHI vs A.O
Subject matter: Tax & Customs
Provisions referred to: S. 122---; 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

The COMMISSIONER INLAND REVENUE, ZONE-I, RTO-II, KARACHI VS A.O. CLINIC, KARACHI S.122---amendment of assessment---Expression 'Subject to this section'---Scope---Provisions of S.122 of Income Tax Ordinance, 2001 start with the language "subject to this section"---Such language restricts all further proceedings for amendment of an assessment which means it can only be amended if they are covered by the provisions of said section---assessment cannot be amended if the requirements and qualifications prescribed in S.122, Income Tax Ordinance, 2001, are not completed.

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