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I.T.A. NO.3655/LB OF 2001, DECIDED ON 28TH NOVEMBER, 2002. versus I.T.A. NO.3655/LB OF 2001, DECIDED ON 28TH NOVEMBER, 2002.

Section 62 (1) Denial of business results regarding the evaluation of accounts, evidence, etc., arising out of the examination of the books of accounts in relation to lower profit rates and disclosure of lower yields. The review order not only faced legal but also factual weakness, the officer rejected the commercial version of this book for rejecting the proposed commercial version, despite the fact that it had been taken into account by the reviewer. There was no error in the books. Cash sales on the basis of ordinary and strange grounds were a fact of life, but in the case when the books of account were kept in the same manner as the department had previously acknowledged, in such a situation the heavy duty was levied on the Ising Officer. ? Look for obvious discrepancies in the book of accounts for rejecting a trading account, such as purchase pressures or sales sales. With the low G profit rate as well as the change in the selling rate sold to certified and unverified parties, the declared commercial version is not rejected annually but is a separate diagnostic firm. The law that departures from history cannot be made without identifying the existence of extraordinary and extraordinary circumstances, as well as in the books of accounts without clear defects or contradictions that the appellate tribunal has stated that the commercial version of the Cannot be excluded as was done in the present case. property advocate from Gawadar lawyer