Sections 122 and 131 were objected to by the Department of Corrections that the Commissioner (Appeals) did not have the right to admit that the Taxation Officer concluded the final record amendment proceedings that the Taxpayer Commissioner (Appeals) ) Was not allowed to provide entertainment. Reconciliation of financial evidence / credit entries that the taxpayers did not present to the taxation officer at the time of the evaluation proceedings has shown that the Commissioner's finding is contrary to the facts of the case, but has already provided sufficient opportunities for taxpayers. Went to The assessment process, which spanned more than a year, did not take advantage of the taxpayers' evidence in their favor, but failed to do so, but the Commissioner's remarks were deleted, however, reconciliation. Remittance / Credit Entry Issues Remanded to Relevant Authorities for Proper Assessment
