TELENOR PAKISTAN (PVT.) LTD. vs APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD S — 2024 PTD 619 ISLAMABAD

Case information

Citation: 2024 PTD 619 ISLAMABAD
Court: Islamabad High Court
Year: 2024
Reporter: PTD
Parties: TELENOR PAKISTAN (PVT.) LTD. vs APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD S
Subject matter: Tax & Customs
Provisions referred to: S. 122---; S. 120; S. 121---M

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

TELENOR PAKISTAN (PVT.) LTD. VS APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD S. 122---amendment of assessments---Scope---Section 122(5a) deals with amendment of assessment in a detailed manner and provides different eventualities as to when and how the Commissioner may amend any assessment order treated as issued under S. 120 or under S.121---Minimum requirement of the law is the satisfaction of the Commissioner who considers it necessary and may initiate an inquiry as he deems that the assessment is erroneous in so far as it is prejudicial to the interest of revenue.

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