ORDER

This Income Tax Reference Application pertaining to tax year 2009 has been filed under section 133(1) of theIncome Tax Ordinance, 2001(the "Ordinance"), seeking opinion of this Court on the question of law, which is said to has arisen from order dated 10.05.2016 (Impugned Order) passed by Appellate Tribunal Inland Revenue, Lahore ("Tribunal"):"Whether on the facts and in the circumstances of the case, the learned Tribunal has erred in law in holding that the department should have amended the first amended assessment order passed u/s 122(5) and not the earlier deemed order u/s 120(1) whereas the law under sub-section (4) of the Section 122 clearly provides that where an assessment order referred to as the "original assessment" has been amended, the Commissioner may further amend as many times as may be necessary the original assessment subject to limitation provided under the sub- section?"2.Learned counsel for the applicant department submits that the Tribunal has erred in law while c...