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INCOME TAX APPEAL NO.453/LB OF 2002, DECIDED ON 6TH SEPTEMBER, 2004. versus INCOME TAX APPEAL NO.453/LB OF 2002, DECIDED ON 6TH SEPTEMBER, 2004.

Sections 13 (1) (b), 65 and 5 (1) (c) were not shown in the Balance Sheet in the case of the purchase of additional additional assessor Assisi submitted that the company was retained due to financial crisis. Could not keep The said vehicle and the same was the buyer's affidavit and the sales receipts were presented. The reason for this asset was rejected on the basis that the vehicle was registered in the name of Assisi and furthermore the assessee claimed that The officer could not reject the same summary of the affidavit submitted. In view of this fact, the officer reviewing the justification to reopen the matter said that there was no justification for proceeding in the affidavit filed by the Assessing Officer. The buyer who sold the car since the vehicle was wiped out before the end of the year, likewise was not properly shown in the balance sheet and there is no questionable reason for section 13 (1) of the Income Tax Ordinance 1979 (B) the dismissal of the affidavit / sale receipt filed by the Assessing Officer for the disposal of the surcharge by the Assessing Officer under the Assessing Officer was lacking in the legal sanctity which was the Appellate Tribunal. Deleted by list of advocates from Chicha watni lawyer