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Sections 61, 62 and 80C were reviewed for non-issuance of notices, notices for the preparation of books, which excluded the attention of the taxation officer on the calculation of income tax under section 80C of the Income Tax Ordinance 1979. Was imported at the expense of manufactured goods. It was not necessary to issue fresh notices regarding customs duty and sales tax so that, in the light of the High Court decisions, a legal matter was aggravated, there was no dispute for the determination of the matter and the explanation thereof. There is no need for anything. , It was neither necessary nor necessary to take notice under Section 61 and Section 62 of the Income Tax Ordinance 1979 patent advocate from Jampur lawyer