Income Tax Ordinance 1979 Sections 32 (3), 62 and 138 Constitution of Pakistan (1973), Article 199 Constitutional Rejection of Accounts Requiring the Assessing Officer's power to reject accounts is not merely arbitrary power but a legal obligation. Such power is not a purely sub-subjective or arbitrary exercise of power, and requires judicial practice unless the evaluating officer is satisfied that the accounts have been suppressed by the SC, where neither the examining officer nor The reviewing authority did not identify any errors. Account books were not detected, nor was it found that sales on the cash system were not maintained properly and increased without identifying defects, although GP was declared. It was argued that the order of the amending authorities was set aside as directed. Assess the preparation of the account books in support of the revision of the above authority who dismissed the amendment after the affirmation.
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