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I.T.AS. NOS.2951/LB AND . 2952/LB OF 1995, DECIDED ON 9TH FEBRUARY, 2002 versus I.T.AS. NOS.2951/LB AND . 2952/LB OF 1995, DECIDED ON 9TH FEBRUARY, 2002

Income Tax Ordinance 1979 Sections 11 2 (44), 13, 62, 63 and 59 (1) Scope of Total Income on Production of Accounts, Evidence, etc. By Self Assessment Total Audit Take advantage of the benefit provided by the Self Assessment Scheme. Declaration of the Capital The first appellate authority withdrew the order that the investigation of the capital declared by the assessee cannot be valid. Once a matter was selected for a total audit, the provisions of the Income Tax Ordinance 1979 were included in which its provisions were made under section 62 and section 62 of the Income Tax Act. Ordinance, 1979, The department was to estimate the total income and the total income includes income from all sources, Section 2 (44) of the Income Tax Ordinance, 1979 defines total income. And Section 11 sets the total revenue circle and is selected once it is reviewed. For the general assessment resulting from the selection of the total audit, the provisions of section 11 of the Income Tax Ordinance shall apply in every outpost, as the provisions of section 13 of the Income Tax Ordinance 1979 were properly requested, as the Assissee has done in business. The source of the imposed capital was not specified, the appellate tribunal directed the assessing officer to provide an opportunity to review his claim for capital. Capital figures were shown to take advantage of the benefits provided by the Self Assessment Scheme and once it loses, it should also be allowed to review its claims, in that direction. It was set aside that the Assessing Officer would confirm the estimate to reproduce this claim. Of the capital advocates from Abbaspur lawyer