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I.T.AS. NOS. 1093/LB AND 150/LB OF 2004, DECIDED ON 29TH MAY, 2006. versus I.T.AS. NOS. 1093/LB AND 150/LB OF 2004, DECIDED ON 29TH MAY, 2006.

Section 62 (1), Proof of assessment, proof of production etc. The original assessment made under section 62 of the Income Tax Ordinance, 1979 was directed to identify specific defects in the books of accounts by notice under section 62. In accordance with the law's requirement in the provision of section 62 (1) of the Income Tax Ordinance, 1979, the Assessing Officer was issued failing to identify any defects in the books of accounts. But there was no defect in the books of accounts, but not only the books of accounts, but also vouchers, which were retained and examined, on the basis of such defects. Was not identified, but was not attempted to justify its rejection. Accounts books that were not maintained and required to be maintained under the law / regulations and section 62 (l) of the Giving Officer Income Tax Ordinance, 1979, in the light of the standards set forth under the provisions Failed to sue, the first appellate authority has rightly approved the rejection of accounts / books of the declared version. And excluded trade growth immigration advocates from Thari Mirwah lawyer