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Income Tax Ordinance 1979 Sections 55 and 32 (3) Total Income Assessment Returns Income Rejected Account Sales Assessment Accreditation Officer, reject Assisi's version and make his own estimate and apply G.P. The rate remained as per the CIT (A) complaint. Despite more use of electricity than in the previous year, Assisi announced lower revenue. Estimated sales by this estimating officer showed nominal increase in sales, as earlier in the year, Assisi announced sales. Held, held, did not demand intervention
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