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Supreme Court Ruling on Tax Jurisdiction by shah.zaib.tax23 is a document available to read on EtoBox.
What is Supreme Court Ruling on Tax Jurisdiction about?
The Supreme Court of Pakistan addressed the jurisdiction of the Commissioner under section 221 of the Income Tax Ordinance, 2001, specifically regarding the rectification of deemed assessment orders issued under section 120. Both the Lahore High Court and Islamabad High Court concluded that the Commissioner lacks the authority to amend such deemed orders, emphasizing that rectification is only applicable to orders formally passed by the Commissioner. Amendments to deemed assessment orders must instead follo
- Author
- shah.zaib.tax23
- Language
- EN