Assessment of Assessment / Permission for Assessment of Accounts on Sections 62 and 24 (FF) Accounts, Evidence, etc. In the order, the examining officer had admitted that in response to the notice, Assissee filed a reply with the necessary documents and details. But in the Assessment Order; it was not mentioned anywhere that the Assessing Officer, after considering this evidence, contested any further notice relating to the defects in the evidence / documents / particulars offered by it. The Assessment Order shows that with the return of the Assissee, the details of the trade were also there, Evidence of deductions on accounts, wealth statements, personal expense statements, bank statements, tax payment invoices and tax deductions, but nowhere was this assessment order indicating that the Assessing Officer was ever called In order to present further evidence in this regard, the Assessing Officer denied the charges for charges and washings, for reasons not allowed for telephone, transport, services and charge taking. Expenses should be granted, no reason was given to the First AP for the disallowance made by the Assissee, the Palette Authority ignored all these facts and, without considering the prior history of the matter and estimating it. Assessment was approved, without giving any reason, which was directed to accept the increase made under Section 24 (FF) of the Revenue. The Tax Ordinance, 1979 was deleted and the absence of all heads under the Appellate Tribunal was deleted.
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