DR. MUHAMMAD YOUSAF versus COMMISSIONER OF INCOME TAX
In their statement filed under Section 148, Income Tax Ordinance, 1979, in addition to Sections 65 and 148 of the Property, the Gift Donor acknowledged that they were receiving rent from the property every month. That is, the property is exclusively owned by him and he did not declare rent income under the impression that he was not liable to pay tax on it. There is no doubt that the reviewer actually received the rent. The property which he owned was determined by the Assessing Officer for rental income in the account of the Assisi which was valid under the circumstances and was therefore unimaginable. \ R \ n \ r \ n
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