Income Tax Ordinance, 2001 — Section 126: Evidence of assessment

126. Evidence of assessment.— (1) The production of an assessment order or a certified copy of an assessment order shall be conclusive evidence of the due making of the assessment and, except in proceedings under Part III of this Chapter relating to the assessment, that the amount and all particulars of the assessment are correct.

(2)Any 2[order] of assessment or other document purporting to be made, issued, or executed under this Ordinance may not be –

(a)quashed or deemed to be void or voidable for want of form; or

(b)affected by reason of any mistake, defect, or omission therein, if it is, in substance and effect, in conformity with this Ordinance and the person assessed, or intended to be assessed or affected by the document, is designated in it according to common understanding. 1 Inserted by the Finance Act, 2002. 2 The word “notice” substituted by the Finance Act, 2003. 257 Chapter X – Procedure PART III APPEALS 1[ ] 2[ ]