I.T.AS. NOS.7183/LB, 7184/LB OF 1996, 2015/LB TO 2017/LB OF 1997, DECIDED ON 17TH MARCH, 1598. versus I.T.AS. NOS.7183/LB, 7184/LB OF 1996, 2015/LB TO 2017/LB OF 1997, DECIDED ON 17TH MARCH, 1598.
Income Tax Ordinance 1979 Section 32 (3) Assessment of Accounts Rejection Assessment is entitled to adopt accounting method in any way and the Assessment Officer is obliged to formulate his opinion based on the material available in the account books. And unless he can reject it, it seems that the method used is flawed and has real profitability and the profit from it cannot be underestimated. No defect was found in the accounts rejected by Section 32 (3), Debt Side was fully verified in the absence of any special objection to the accounts and Section 32A, Income Tax Ordinance, 1979 as 1979 The SCCC's 1979 accounts cannot be ignored
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