On the basis of which Section 122 (5A) of the Income Tax Ordinance (1979 XXIII of 1979), Section 66, the amendment demanding Section 122 (5A) of the Income Tax Ordinance, relating to profit and loss increase, was rejected. Unable to justify the recognition of legal and fact-based expenditures during the evaluation process with the help of books of accounts and other supporting evidence, the Revenue Asset ses The taxpayer missed a valid tax, and at the same time the diagnostic officer, due to lack of experience, appreciated it. The facts of the case which were passed by him were also invalid. There are two conditions: the action taken by the Commissioner on attacking Secuto was en 122 (5A) of the Income Tax Ordinance 2001. In the circumstances of the case which was justified the SC's appeal was dismissed accordingly. \ R \ n
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