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I.T.AS. NOS.3203/LB/DB AND 1387/LB OF 1991-92 versus I.T.AS. NOS.3203/LB/DB AND 1387/LB OF 1991-92


Income Tax Ordinance 1979 Section 13 (1) (d) Purchase Assessing Increase Accuracy The Income Tax Inspector stated that the higher market value was assessed with a position that was unsatisfactory to find. In addition, the Assessment Officer Commissioner had reduced the income tax, which was increased by less than half. , The estimation officer relied on the report of the Income Tax Inspector, which was made approximately 2/2 years after the purchase of the plot, thus the consideration of this report was not related to the period in which the Assessing Officer. He should have explained the source of the investment from the assessment which was not so. The inspector's report was in the circumstances, because it was irrelevant, the tribunal accepted the reasons.

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