Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART III APPEALS

From: 2023-07-01 - To: 0000-00-00 1[***] ___________________________________________________________________________________ 1-Section 135 omitted vide the Finance Ordinance, 2002 (XXVII of 2002 promulgated on 15th June, 2002) “135. Revision by the Commissioner.- (1) The Commissioner may either of the Commissioner’s own motion or on application in writing by a person for revision, call for the record of any proceeding under this Ordinance in which an order has been passed by any taxation officer other than the Commissioner (Appeals).” (2) Subject to sub-section (3), where, after making such inquiry as is necessary, Commissioner considers that the order requires revision, the Commissioner may make such revision to the order as the Commissioner thinks fit. (3) An order under sub-section (2) shall not be prejudicial to the person to whom the order relates. (4) The Commissioner shall not revise any order under sub-section (2) if – (a) where an appeal against the order lies to the Commissioner (Appeals) or to the Appellate Tribunal, the time within which such appeal may be made has not expired, or the person has not waived their right of appeal; (b) the order is pending on appeal before the Commissioner (Appeals) or has been made the…