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I. T. A. NO. 818/KB OF 1987-88, DECIDED ON 26TH FEBRUARY, 1998. versus I. T. A. NO. 818/KB OF 1987-88, DECIDED ON 26TH FEBRUARY, 1998.


Income Tax Ordinance 1979 Sections 65 and 59 Re-evaluation commences for property replacement property that was received at the time of implementation, was not available at the relevant time, nor was any inquiry made at this point in the purchase price. Was. The issuance of a notice under section 65 of the Income Tax Ordinance, 1979, to the assessee, was not born to the assessee nor any opportunity for the use of the mind, under the circumstances, under section 65 of the Income Tax Ordinance, 1979. Change of opinion was not the result and therefore valid

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