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I.T.A. NOS.2912/LB OF 1991-1992 AND 916/LB OF 1993 versus I.T.A. NOS.2912/LB OF 1991-1992 AND 916/LB OF 1993


Income Tax Ordinance 1979 Sections 13 (1) (d) and 13 (1) (b) No Reasonable Chance to Increase Income No Notice During the proceedings of the valid proceeding, the assessing officer did not find that the advance borrowed. Paid and unpaid funds were not given the opportunity to assess the legality of such an increase in the income of Assisi in the wealth statement nor did the record CIT (A) scrutiny be illegal. As review was sought for the DOO action rather than canceling it. It was illegal without contesting the Assisi and was not sustainable by the law

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