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MESSRS SHEIKH TRADERS versus INCOME TAX APPELLATE TRIBUNAL, LAHORE BENCH, LAHORE AND OTHERS


Sections 120, 122, 131 and 133 increase the amount declared by the Income Tax Officer and the Income Tax Appellate Tribunal has added money to the order of the certified Income Tax Officer, which will increase the amount of income included in the declaration. Was based on praise. The record is equivalent to detecting the fact that Assisi, which made its income from the flour mill business, did not present an account in support of its announced version, the Assessing Officer based on an independent chartered report. Give your results on. The accountant, who was appointed to audit the record of estimates of the increase in consumption of power units during the relevant period, also acted as another relevant statistic to increase the income of the assessee by the tribunal. was done. The auxiliary evidence was wrong, in fact, whether the material was to be relied upon by the tribunal, which is sufficient to maintain that the tribunal had made a poor finding, required assessment of the evidence and interfered with the fact finding. The amount made, which was beyond the scope of the High Court's inquiry into the appeal, was not created for any legal question, appeal was dismissed. \ R \ n \ r \ n

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