{
  "id": 622991,
  "title": "ATIR gives landmark ruling on scope of revisional jurisdiction under ITO",
  "url": "https://urgent.news/2026/08/12/atir-gives-landmark-ruling-on-scope-of-revisional-jurisdiction-under",
  "topic": "finance",
  "section": "Finance & Markets",
  "published": "2026-08-12T01:04:01.000Z",
  "source": {
    "name": "Business Recorder",
    "slug": "business-recorder",
    "url": "https://www.brecorder.com/news/40434385/atir-gives-landmark-ruling-on-scope-of-revisional-jurisdiction-under-ito"
  },
  "original_language": "en",
  "account": null,
  "summary": "ISLAMABAD: In a landmark ruling on the scope of revisional jurisdiction under the Income Tax Ordinance, 2001, the Appellate Tribunal Inland Revenue (ATIR), Special Division Bench, Quetta, has held that Section 122(5A), particularly after its amendment through the Finance Act, 2021, cannot be invoked to conduct an investigation or inquiry into third-party bank credits and determine them as…",
  "key_points": [],
  "editors_take": null,
  "illustration": null,
  "coverage": {
    "outlets": 1,
    "also_reported_by": []
  },
  "ai_generated": true,
  "disclaimer": "Summaries, key points and the editor’s take are written by software from other outlets’ reporting and may contain errors — always check the linked original."
}