Section 132 (1) (a) (i) and 13 (1) (A) Separation of Decision Assessment in Appeal Service of Notice First Appellate Authority separated this assessment with the observation that the notice related to the service's There was a dispute. It was found to be correct and instructed the Ising Officer to confirm the source of investment after providing fresh opportunity for review. Agricultural income of the ancestors related to the investment in the purchase of shares of the legitimate receivable assessor was not accepted. On the other hand, the appellate officer has disclosed that the order of the First Appellate Authority, on the other hand, because no proof of the transaction of money was received in the form of gift or loan or inheritance. Cannot present to. The authorized representative was ill, who later remained uncontested even after the expiry of the jurisdiction, as there was no evidence that the appellate tribunal had submitted the TS or evidence so that the appellate tribunal had examined the facts of the case. Be justified in keeping with