I.T.A. NO.331/HQB OF 1989-90, DECIDED ON 28TH JUNE, 1997. versus I.T.A. NO.331/HQB OF 1989-90, DECIDED ON 28TH JUNE, 1997.
Income Tax Ordinance 1979 Section 65 Re-Review Launched by the Assessing Officer through the Assessing Officer, evaluating the sale of a plot through a change of review, was, in the circumstances, hypothetical and without a true appraisal officer, section 65, Bringing any new facts to the record under the Income Tax Ordinance, 1979 is equivalent to changing the opinion of the Assessing Officer.
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