I.T.A NO. 583/PB/OF 1986-87, DECIDED ON 9TH JUNE, 1987 versus I.T.A NO. 583/PB/OF 1986-87, DECIDED ON 9TH JUNE, 1987
Sections 59 (1) and 62 CBR Circular No. 8 1983, Para 2 (d) (I) (A) (i) Self-Assessment Returns Section 59 (1) filed by the Assessee, without contradiction with any evidence. Was not accepted by the investigating officer. , And the matter was dealt with under regular law, after which the Assisi filed a statement of wealth and stated the sources of investment and there was no further increase under section 13, In the evidence no notice was provided for the supply of documents to the property before it was denied that the notice was required under section 59 (1) when a case qualifies under section 59 (1). It has to be accepted as such, however, if it has been justified under section 65 it can be reopened.
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