Section 125: Assessment in relation to disputed property — Income Tax Ordinance, 2001

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125. Assessment in relation to disputed property.— Where the ownership of any property the income from which is chargeable to tax under this Ordinance is in dispute in any Civil Court in Pakistan, an assessment order or amended assessment order in respect of such income may be issued at any time within one year after the end of the financial year in which the decision of the Court is made.

Effective date: 2001-09-13

Related sections

Section 124A: Powers of tax authorities to modify orders, etc Section 126: Evidence of assessment Section 124: Assessment giving effect to an order Section 126A: Omitted by the Finance Act, 2025 Section 123: Provisional assessment in certain cases Section 127: Appeal to the Commissioner (Appeals)

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