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I.T.AS. NOS.3276/LB TO 3278/LB OF 2005, DECIDED ON 2ND FEBRUARY, 2007. versus I.T.AS. NOS.3276/LB TO 3278/LB OF 2005, DECIDED ON 2ND FEBRUARY, 2007.

Section 62 (1), assessment of evidence, evidence, etc. Rejection of accounts without taking note of any contradictions or defects in the books of accounts The facts were assessed on the basis of some factual assumptions drawn from the set of facts. Was conceptualized. Credibility can be attached Sales were assessed at the wishes of the Assessing Officer neither pressure on the purchase nor the sale of accounts was identified on the books scrutiny even made for the examining officer. No obvious contradictions or defects were noted from the books of accounts. Although there were extensive assessment options but they should be based on facts and circumstances, there was no error in the case arising from the record notice issued under section 62 (1) of the Income Tax Ordinance 1979, which could be noted. Is. To re-declare the declared version invalid, the books of accounts have been reclaimed. The commercial version has been rejected. For the purposes of d. Ignoring the commercial version was rejected, the Assessing Officer instructed the Tribunal to accept the commercial version announced jobs for advocates from Sibi lawyer