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PRIME AGENCIES vs The COMMISSIONER OF INLAND REVENUE, ZONE-III, RTO-III, KARACHI S — 2022 PTD 524 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2022 PTD 524 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2022
Reporter
PTD
Parties
PRIME AGENCIES vs The COMMISSIONER OF INLAND REVENUE, ZONE-III, RTO-III, KARACHI S
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

PRIME AGENCIES VS The COMMISSIONER OF INLAND REVENUE, ZONE-III, RTO-III, KARACHI S.122---amendment of assessment---"Definite information"---Scope---availability of 'definite information' as envisaged in subsection (5) read with subsection (9) of S. 122 is an essential pre-requisite to amend an order under S.122, Income Tax Ordinance, 2001.

Other judgments reported in 2022 PTD

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