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Section 13 (1) (AA) (E) In addition, the first appellate authority excluded the increase with the observation that the assessment was made before the year 2000 01. The tax amnesty scheme was also announced during the assessment year 2000 2001 and the goods were accepted in faith. In this regard, the statement of wealth on 30th April 2000 required the withdrawal of the complaint filed under the Self Assessment Scheme which was accepted by the Department in good faith. That the return for the assessment year 2000 01 was accepted in good faith under section 59 (1). That prize bonds were purchased and refinanced from 3 12 12 1988 to 3 3 1995. The declaration of wealth in 30 6 1985, 30 6 2000 or 30 6 2001 was beyond the scope of review and with the only request of the gift given on 21 1 1990 it was suspected that stamp paper 20 Was purchased. 1990 and it was executed on 1 1 1990, when the Assessing Officer ignored the facts that it was a typing error that was affirmed on January 1, 1990 rather than January 21, 1990, under the donor's oath. The document was also ignored, the fact of the accuracy of a document was ignored, no notice was issued under Section 148 of the Income Tax Ordinance 1979, nor any valid reasons were brought on record. It was said that such money was available at the time of gift giving. After the sale of the jewelry he was suspected of cashing or not cash, with only one plea that according to the statement of wealth, on 30 6 1985, the Assisi owned 10 towels of gold jewelry while on the other hand. , She had sold 2 of the 5 tools in this regard, the Assessing Officer overlooked Assamese's mother's affidavit

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