Sections 114 (4), 121, 127 and 131 keeping aside the ex parte assessment order submitted by the former Part Assessment Order Commissioner (Appeal), the department filed an appeal against the order that the tax officer of the tax officer. The source provided only one opportunity. Under section 114 (4) of the Income Tax Ordinance 2001, demanding the filing of returns to the taxpayers, the former party order was approved under section 121 of the Income Tax Ordinance 2001, giving it a reasonable opportunity to be heard by the taxpayers. Without and without providing any material evidence, the taxpayer's business activity taxation officer passed a six-line order without mentioning any basis for his estimate, the taxation officer's procedure was completely implausible and the department's Against the procedure, the taxation officer should mention the basis of his estimate, the information or materials available, And by its best judgment, the taxable income was not assessed in the present case, nor was the principle Audi Ultram Partiam, followed, nor any basis for its evaluation, given the imported order. , The taxpayer did his business for only two months during the tax year 2008 period, but the taxation officer assessed the taxpayers \ without bringing any material on record regarding the business volume of the taxpayer commissioner (appeal). All year's income justifies the tax officer's justification and non-sustainability process in the eyes of the law, advocate Can't create. with \ r \ n
