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Section 13 (1) (AA), (D) and (E) of the assessment year 2001 02 The addition was deleted by the first appellate authority with the observation that the assessment was made before the year 2000 01. The TAS announcement was also made during the assessment year 2000 01 and was accepted in good faith. In this statement of value, the mandatory requirement of the return filed under the Self Assessment Scheme on 30 6 2000 was accepted with good faith sincerely under section 59 (1) of the Income Tax Ordinance 1979 for the year 01, 2000. Returns were accepted, prize bonds were purchased and unclaimed between 3 12 1988 and 7 3 1995, and thus were announced in the 30 6 1986, 30 6 2000 or 30 6 2001 property reviews. Was out of control and the originality of the gift given to 21 1 was suspected in the 1990s with the sole plea that the stamp paper was purchased on 20 1 1990 and it was executed on 1 1 1990 and while doing so The assistant officer ignored the fact that it was a typing error that caused this date to be validated on January 1, 1990. The donors' affidavit of January 21, 1990 was also ignored. The authenticity of a document on technical documents could not be doubted. No notice was issued nor any directive was made under section 148 of the Income Tax Ordinance 1979. The reason was brought to the record that it can be doubted the fact that he had so much money at the time of giving the gift or not, the amount declared as cash after the sale of jewelry was the only basis. It was suspected that according to the wealth statement dated 30 6 1985, eighty ten gold jewelers were owned while he sold 25 tolls. Was shown. Assessing Off online advocate from Sajawal lawyer