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I.T.A. NO.3728/LB OF 1995 versus I.T.A. NO.3728/LB OF 1995


In addition to section 65 (1), 13 (1) (D) and 59 (1) additional assessment, assessment of additional assessment was completed under the self-assessment scheme under section 65 of the Income Tax Ordinance 1979 and in addition 13 (1). D) Adopting the property value estimated by the department in its report for the Income Tax Ordinance, 1979, precluding the value indicated in the registered sale deed used by the examining officer to reopen the assessment. The information cannot be said. This was a condition of action under section 65 of the Income Tax Ordinance 1979, because the inspector's report needed further investigation, neither the seller of the property was called nor any contradictory to ascertain the fact of the matter. Evidence mixed. To justify the move to reopen this review, the tribunal assessment made under section 59 (I) of the Income Tax Ordinance 1979 was restored.

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