Рет қаралды 563
122. Amendment of assessments.- (1) Subject to this section, the
Commissioner may amend an assessment order treated as issued under section 120 or issued under section 121, by making such alterations or
additions as the Commissioner considers necessary
(2) No order under sub-section (1) shall be amended by the Commissioner after the expiry of five years from the end of the financial year in
which the Commissioner has issued or treated to have issued the assessment
order to the taxpayer.