Law: Income Tax Ordinance, 2001

Section: 114(6),114(6A),120(1),122(4),122(5A),124 (2)

(a) Income Tax Ordinance (XLIX of 2001)--- ----Ss.122(5A), 122(4), 114(6), 114(6A), 124(2) & 120(1)---Amendment of assessment---Deemed assessment order was considered erroneous insofar as prejudicial to the interest of revenue and required amendment under S.122(5A) of the Income Tax Ordinance, 2001---Subsequently, taxpayer filed revised return, claiming amortization on computer soft wares---Revised return was taken to be as deemed amended assessment order under S.122(3) of the Income Tax Ordinance, 2001---In continuation of proceedings under S.122(5A) of the Income Tax Ordinance, 2001, taxation authority also considered said deemed amended assessment order as to be erroneous insofar as prejudicial to the interest of revenue and considered it also to require amendment under S.122(5A) of the Income Tax Ordinance, 2001 and passed the order-in-original, purported to be an order under S.122(5A) of the Income Tax Ordinance, 2001, amending an amended assessment order---Validity---Taxpayer filed 'revised return' in terms of S.114(6) of the Income Tax Ordinance, 2001 claiming the amortization on computer soft ware---Revised return was deemed to have been assessed under S.122(3) of the Income Tax Ordinance, 2001 and such deemed assessment order was considered as being erroneous insofar as prejudicial to the interest of revenue, requiring amendment under S.122(5A) of the Income Tax Ordinance, 2001---Fresh notice under S.122(9) of the Income Tax Ordinance, 2001 was issued with intention to amend its revised return or revised assessment order and ultimately passed order by exercising powers under S.122(5A) of the Income Tax Ordinance, 2001---Proceedings in such manner and form were inconsistent with law for the reasons (a) 'revised return' did not show that the same was filed in conformity and compliance with the notice under S.122(9) read with S.122(5A) of the Income Tax Ordinance, 2001; (b) 'revised return' filed was not in conformity with the condition (c) of subsection (6) of S.114 of the Income Tax Ordinance, 2001; (c) 'revised return' was not in conformity with subsection (6A) of S.114 of the Income Tax Ordinance, 2001 and the provisions thereof had not been…

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