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I.T.A. NO.7623/LB OF 1996, DECIDED ON 8TH MARCH, 1997. versus I.T.A. NO.7623/LB OF 1996, DECIDED ON 8TH MARCH, 1997.

Income Tax Ordinance 1979 Sections 62, 65 and 13 (1) (d) Reopening a Case Definition Information Assured by the Assessor of the Income Tax Information Assured Information Requires Assessment of Return Income After this case Was reopened which led to the purchase of land. The overall rate of the property was stated, while the value of the property was determined by the Revenue Authority's Assessing Officer after determining that the fixed value for the purpose of stamp duty could not be considered the correct value. And has been added under section 13 (1). D) The Income Tax Ordinance, 1979 was properly reviewed, this assessment had already been made under common law, there was no clear reason for reopening the assessment on the basis of the statement of the purchase price of the property. Reviewed after inspection. A consciously completed evaluation cannot be reopened in the absence of certain record information best advocate from Thari Mirwah lawyer