Income Tax Ordinance 1979 Section 14 and Schedule II, C199 and Section 136 (2) exemption from the source of the fish source Income had taken the additional basis orally which was declared by Assamese through the App Fishery of ? Under CL 99 of the Second Schedule of the Income Tax Ordinance 1979, it has been stated that the petition was not heard on the basis of an appeal filed before the Assessing Officer either before the First Appellate Authority Appellate Tribunal. The exemption from the charge for income tax from fishing / fishing was a question of law and even if the matter was not raised before the Assessing Officer or the First Appellate Authority, there was no restriction before the Appellate Tribunal. Was not The appellate tribunal has the authority to make the same decision and instructs the Associating Officer to fully accept the proceeds declared under the head of the fisherman. It was not permissible for the Assessing Officer to investigate the income declared by the assessment that once the Assessing Officer concluded that the income was actually obtained from fishing / fishing, then he had no choice but to go ahead or There was no further investigation option or option in the series. Assessing sales, gross profit rate, etc., in relation to such income, by appellate tribunal, therefore, increases the applicant's income from the tax / exemption of the taxpayer and beyond his jurisdiction. Was allowed. The High Court affirmed the order of the appellate tribunal's diagnostic officer
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