Assessing the Addition of Section 122 (5) Appraisal Amendment Plot Assisi filed a wealth statement with her husband's affidavit, which was a current reviewer who stated that he had to buy the plot mentioned in his name. Order has been issued along with the seller's contract stating the facts that the funds have sufficient funds which are proof of payment to the seller, after a period of six and a half months, the tax officer has filed a section of the Income Tax Ordinance 2001 Notice issued under 176, which confirms that the cross-validating seller paid more for the plot than the taxpayer. . (Buyer) However, there is no evidence for the payment received from the taxpayers, nor is the agreement between the seller and the taxpayer kept on record, nor was an affidavit filed in support of it. , No proof of justification was presented to confirm that the taxpayer's statements were anything more than the seller's statement that the increase was declared illegal by the taxpayer and without any justification and imposed fines. Was also imposed in haste and it was also a necessary component to initiate the penalty proceedings, which Minshell recognized. Were kept without.