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COMMISSIONER OF INCOME-TAX COMPANIES ZONE-I, LAHORE versus SUFI MUHAMMAD SALEEM


Sections 13 and 136 Appeal to the Assessing Officer of the High Court Estimates, Section 13, Income Tax Ordinance, 1979 Based on the present case, the appraisal officer appraised the value of the investment in the property. Is. Section 13 (2) will authorize an officer to assess reasons for not considering the value of a property based on the rate determined by the district collector for the purpose of supplying the stamp duty of the Income Tax Ordinance 1979. He should formulate his opinion to make his assessment. Investment in property, which is no doubt based on a particular substance. Questions, whether the property, the price at which the High Court appeals, is industrial or agriculturally low, and whether the rate determined by the district collector is a reasonable rate for which the value of the property can be determined. Whether or not there are questions of fact, nor of law, appeal to the High Court under section 136 (1) of the Ordinance, is only in respect of any question of law which is not a question of law on appeal. And the appeal is being made on the basis of a pure question of fact, it was dismissed by the High Court.

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