Giving an order in favor of
Federal Board of Revenue (FBR), Federal Tax Ombudsman Dr Muhammad Shoaib Suddle
has observed that the provisions of section 122(5A) of the Income Tax Ordinance
2001 permit multiple amendments to an assessment in case of concealment.
Sources told here that in a recent order passed by FTO it was
ruled, the provisions of Section 122(5A) of the Ordinance permit multiple
amendments to an assessment. This is not a case of ‘double jeopardy’ and the
passage of an order under Section 122(5A) of the Ordinance on the basis of
concealment of sales/turnover is, prima facie, well within the legal framework
and does not suffer from any defect.
The FTO stated that delegation of authority by the
Commissioner IR to the Addl CIR to exercise revisionary jurisdiction under
Section 122(5A) is within legal framework and all authorities placed in the
charge of the Commissioner IR stand empowered to
exercise their delegated
authority in accordance with law and no fatal defect of jurisdiction in the
case of any authority has been established by the Complainant.
