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COMMISSIONER OF INCOME-TAX, LAHORE versus NAWA-E-WAQT PUBLICATIONS LTD., LAHORE


Section 9, 10 and 66 (1) of the Income Tax Act, 1922 (1) The property officer denied the assessee's claim without valid reasons treated the property declared under section 9 of the Income Tax Act, 1922, and Claims by the Assisi Income Tax Tribunal Following its first decision, it directed that the income declared on the business property should be assessed under Section 10, Income Tax Act, 1922, where the Assessing Officer proceeded to refute the claim that it was The revenue shown by is subject to a particular category. Sir, the officer was required to confirm his conclusions for the reasons necessary and the Tribunal's record, through the discovery of sufficient material, that the property was part of the reviewer's business was not supported by the Assessing Officer's search. Was. The evidence was justified by the tribunal in carrying out its earlier order

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