Court Decisions Income-Tax Ordinance 2002, S. 239--General Clauses Act (X of 1897), S. 6 (e)--Provision of reversion by Commissioner of Income-Tax against assessment provided by S. 138, Income-Tax Ordinance 1979 was omitted by Ordinance of 2002--Revision against assessment was proposed to be filed by petitioners under S. 138, Income-Tax Ordinance ...