Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART II ASSESSMENTS

From: 2023-07-01 - To: 0000-00-00 1[122B. Revision by the Regional Commissioner.- (1) The 2[Chief Commissioner] may, either of his own motion or on an application made by the taxpayer for revision, call for the record of any proceedings relating to issuance of an exemption or lower rate certificate with regard to collection or deduction of tax at source under this Ordinance, in which an order has been passed by any authority subordinate to him. (2) Where, after making such inquiry as is necessary, 2[Chief Commissioner] considers that the order requires revision, the 2[Chief Commissioner] may, after providing reasonable opportunity of being heard to the taxpayer, make such order as he may deem fit in the circumstances of the case.] _____________________________________________________________ 1-Section 122B was inserted vide the Finance Act, 2006 (III of 2006 assented on 30th June, 2006) 2-Substituted for the words “Regional Commissioner” vide the Finance Act, 2014 From: 2014-07-01 - To: 2023-06-30 1[122B. Revision by the Regional Commissioner.- (1) The 2[Chief Commissioner] may, either of his own motion or on an application made by the taxpayer for revision, call for the record of any proceedings relating to issuance of an exemption or lower rate certificate with regard to collection or deduction of tax at source under this Ordinance, in which an order has been passed by any authority subordinate to him. (2) Where, after making such inquiry as is necessary, 2[Chief Commissioner] considers that the order…