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MEMOONA AHMAD versus


Admission of the documentary evidence in the appellate notice under Income Tax Ordinance 1979 Sections 131 (4) Sections 56 and 61 was issued by the Assisting Officer after which no one had furnished the explanation without documentary evidence. The first appellate forums were submitted for the first time, before the Appeal Forum acknowledged the evidence that the appellate authority was not competent to receive documentary evidence at the appellate stage.

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