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COMMISSIONER OF INCOME TAX versus CHOHAN FLYING COACH SERVICES

Income Tax Ordinance 1979 Sections 65 and 136 (1) were earning income from operating a number of vehicles for a rental officer assessing Conan Shahadat (10 of 1984), Arts 2 (8) and 92 additional assessments. The case was reopened and further charges were made. After receiving information from the Excise and Taxation Department that the appraiser had registered six (six) vehicles in their names since 1989, the First Appellate Authority allowed partial relief to reduce revenue, the Compute Tribunal found that without An accurate information diagnosis officer has moved on. Under section 65 of the ordinance; and this test was merely a change of opinion. Justification law did not permit reopening of the assessment on suspicion that the information received by the Assigning Officer was kept on the records of the Excise and Taxation Department, which is performing its duties under the law. Such information cannot be said to be doubtful or uncertain that the possibility of accuracy was attached to such a record, although it can be confirmed with assistive evidence, though such a record may be uncontrollable. Was a piece of information, which can be considered as accurate information for the purposes of section 65. The record-based ordinance information was sure from a government agency and no further evidence was needed regarding the presence of any final information available in such information, the appraising officer correctly The default diagnostics was forwarded to open. The theory adopted by the tribunal was not correct property advocate from Fateh Pur lawyer