Appeals for appeal to sections 129 and 62 by the Appeal Commissioner first by the Appeal Authority, assessing that the Assessing Officer intended to increase the profit and loss expense by notice under Section 62 of the Income. Has failed to meet the requirements of the competition process. In the absence of the Tax Ordinance, 1979, and the absence of legal and legal procedures, this method of arbitrary increase in profit and loss accounts was not sustainable in the eyes of the law; by recording such a clear finding, the additions were not sustainable by law. ? There has hardly been a chance that a suitable method has been offered for the fresh judgment, other than that some documents have been presented, from which the receipts of the profession stand, books of accounts are maintained. And at the same time it was necessary to confront the issue. The appellate tribunal dismissed the proposed increase to take advantage of profit and loss costs and the SC's appeal was accepted
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