I.T.A. NO. 6002/LB OF 2003, DECIDED ON 4TH JANUARY, 2006. versus I.T.A. NO. 6002/LB OF 2003, DECIDED ON 4TH JANUARY, 2006.
Sections 132 (2) and 62 appeal on an appraisal basis on the basis of a judgment estimate Validation of the first appellate authority The first appellate authority exercised its powers under section 132 (2) of the Income Tax Ordinance 1979, No proof out. The first appellate authority included a justification for increasing the assessment made under section 62 of the Income Tax Ordinance, 1979, the facts of which had already been consolidated before the completed assessment. Were diagnosed well. The facts listed by the first appellate authority clearly assumed that the adoption of daily sales did not support any material evidence, the first appellate authority made its assessment in the assessment made under section 62 of the Income Tax Ordinance 1979. Without extra solids or solid materials. The invocation of section 132 (2) of the Income Tax Ordinance 1979 was to be recorded in the circumstances applicable to the law.
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