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I.T.A. NO.5554/LB OF 1996, DECIDED ON 7TH OCTOBER, 1998. versus I.T.A. NO.5554/LB OF 1996, DECIDED ON 7TH OCTOBER, 1998.

Income Tax Ordinance 1979 Section 13 (1) (d) Increase Investigation Buy property adjacent to each of two sale deeds on different dates Assessing Officer Assessed as a unit of property with the assumption that Assessment was appropriate Attempts to avoid being imposed on stamp duty. The Assessing Officer's view that Assamisi tried to avoid proper stamp duty by dividing a unit into two parts was logically unacceptable. They had a claim of adverse possession against the legal owner. The Assessing Officer refused to grant any allowance for the facts of the reduction of property in calculating the fair market value of the property. In such a situation the value of a property was greatly affected. Could never recover a fair one. Market Value Edition aborted inheritance advocates near Kotla Pathan lawyer

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