I.T.A. NO.2535/LB OF 1987-88 versus I.T.A. NO.2535/LB OF 1987-88
Income Tax Ordinance 1979 Section 32 (3) Applicability of GP Rate Denial of Accounts The principle assessment officer is assessed at a higher altitude by denying the return income on which the business is based. The appellate authority has earlier dismissed the assessment. The officer re-examined and applied the same GP rate, which resulted in the ACA verifying the complaint that the GP rate could be resolved at the diagnostic officer level. Was set aside and the case was remanded by the appellate tribunal. In the direction that the GP rate is applied, the nature of the business should be taken into account
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