---Provisional assessment---National Tax Number holder, a taxpayer---Provisional assessment---Validity---Taxpayer was holding National Tax Number and was regularly filing his return of income---Photocopy of return pertaining only to tax year 2009 filed electronically and acknowledged accordingly was produced---Return so filed was an assessment order under the term of S.120(1)(b) of the Income Tax Ordinance, 2001; in the presence of the same any other assessment order was nullity in the eye of law.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Appellate Tribunal Inland Revenue | 2012 | MUHAMMAD SAEED Vs C.I.R., ZONE-I, R.T.O., PESHAWAR |
Income Tax Ordinance (XLIX of 2001)---
----Ss.122C & 120(1)(b) |
Provisional assessment |