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Section 62 (1) assesses the profits and losses incurred on the production of accounts, evidence, etc., using the terms of the stock and generally the terminology that the expenses involved were personal and unverifiable if some of the expenses were unreliable and uncertain. If so, the Assessing Officer should keep in mind that the volume and nature of the business and the proportion of expenses claimed by the Assessing Taxation Officer failed to detect anything in which the personal element of the expenditure was involved. Assisi was maintaining the books of the day's calculation. Audited books of accounts were presented to the Assessing Officer, which contained all the details of the relevant heads of law, specifications, vouchers and ledgers, before the expense permit was presented to the accounting office tax officer. The officer was given legal responsibility. The Income Tax Ordinance should be in subsection (1) of section 62 of 1979, contested by the Assessee in the books of accounts. It was a compulsory provision under which section 62 (1) of the Income Tax Ordinance 1979 was required to follow the required notice which was included in the Income Tax Act which would allow the taxpayers to know their accusation and To be able to answer properly. And the details of it so as to prevent the taxpayer's assessing officer from being arbitrary because he had no legal authority to grant any such permission. Such permit was invalid and illegal. The authority was rightly deleted. General Chat Chat Lounge r \ n advocates from Mandi Bahauddin lawyer