Issuance of notices before the examination of books of assessment accounts relating to the production, evidence, etc. of section 62 accounts, notice was issued before the inspection of accounts and records, whereas under section 62 (1) of the Income Tax Ordinance 1979 The officer has been mandated. The first appellate authority's observation could not be denied in this notice after the department's books were examined - due to a fatal flaw in the diagnostic process that led to the First Appellate Authority's first appellate directive. The treatment provided was not approved. The authority to accept the declared version was well-conceived and unimaginable and was maintained by the Appellate Tribunal \ r \ n
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010
