Articles 62 and 63 provide for 6 times the average stock sale of accounts, evidence, etc., claiming that the 6 times turnover of the average stock is contrary to the principles of accounting, there is no legal sanctity. , Without justification and without any basis. The department pleaded that the First Appellate Authority was not justified in reducing the sales estimate, which was adopted in the same way in other parallel cases. Assissee was contested on the issue of estimating sales through a notice issued under section 62 of the Income Tax Ordinance 1979. And no objection was raised to the property's projected sales estimate by entering any response. The Assessing Officer was justified in rejecting the announced version, which did not cooperate with the officer's books examining accounts and other documentary evidence, citing parallel cases and relying on the appellate tribunal's decision. Under which the appellate tribunal has confirmed that five to six times the stock is in stock, which estimates that the average stock was estimated before selling six times before it was estimated. Work was done on the basis of circulation of stock through a notice issued under section 62 of the Income Tax Ordinance, 1979, against which the Assisi had not accepted any objection to dealing with it as there was no objection to the sale. The adoption was not recommended. The notice was raised by the Assessing Officer during the evaluation proceedings, because the notice regarding the service of the notice was filed by the First Appellate Authority
