I.T.A. NO.684/KB OF 2003, DECIDED ON 29TH APRIL, 2006. versus I.T.A. NO.684/KB OF 2003, DECIDED ON 29TH APRIL, 2006.
Section 13 (1) (a) real estate, etc., was deemed to increase the income due to bogus over draft liability without facing the bank certificate to show or provide a copy of the bank certificate obtained by the tax authorities. Without it, Assisi was denied opportunities to know its exact contents and to clarify it with the bank; Failed to compete and not required to furnish the necessary clarification with bank statements and other supporting evidence Verified by such assets, which was calculated by the accounting department of the commercial definition of spirits was provided was not reject such a position. Sisi did not have access to the books of his account from the bank statements and related books of accounts that were necessary to defend him, a one-sided view, the absence of adequate opportunity and the situation. Given the specific circumstances of the increase, this increase was not enforceable under the law. Appellate Tribunal \ r \ n
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