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I.T.A. NO. 77/LB OF 1997, DECIDED ON 18TH MAY, 2005. versus I.T.A. NO. 77/LB OF 1997, DECIDED ON 18TH MAY, 2005.

After reviewing the section 13 (1) (a) addition, a First Appellate Authority observed that the Assessing Officer had completely lost the fact that the proceedings were finalized, under Section 13 of Islamic law. Gifts can also be given orally or in writing to a Muslim. (1) The (AA) Income Tax Ordinance, 1979, was illegal because the appellant disclosed the null value (having the gifted property) in the statement of wealth and so on the alleged difference in value, if any, only Can be made only under section 13 (1) (d) and not under section 13 (1) (AA) of the Income Tax Ordinance, 1979 Assessment was allotted for the operation of the DOO, which is a Duty First Appellate. The Authority, despite the observation that the Assessing Officer had completely lost his sight when finalizing the action. The fact is that under Islamic law section 13 (l) (a) of the Income Tax Ordinance 1979 can be given either orally or in writing to a Muslim, because the appellant had shown the value of the nail (the gift was appropriate. Being a) y) in the statement of wealth and such alleged difference in value, if any, could only be made under section 13 (1) (d) of the Income Tax Ordinance, 1979 and Could not be made under section 13 (l) (a) of the Tax Ordinance, 1979. Putting aside the case for de novo consideration, even though some records were not brought by the assessing officer for the addition, it did not mean that it was invalid because it meant the assessing officer had his own deficiencies. Had to pay a premium to remove it, nor did the Assisi stay in it. Section 13 (a) of the Income Tax Ordinance 1979 advocate for immigration from Mustang lawyer