Sections 39 (3), 122 (5), 190 and 131 increase the amount of income received as a loan, advance or deposit. The Assessing Amendment Representative asserted that the specific provision of Section 12 (Section) of Income Tax Section 122 (Section), 2001, was not assessed by the assessee that the representative's dispute could not be given due weight. Mentioning or even incorrectly mentioning any part in the evaluation documents will not invalidate this assessment order. The subject matter and the substance of the notice were to be. Consideration was given to the determination of the question of law-giving, regardless of the action taken to ensure that the action shown in the statement of wealth was not considered satisfactory, the Commissioner (Appeal) ) Was not open to any exceptions that were retained and retained. The appeal for the relevant year is dismissed, in the circumstances \ r \ n