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versus

In the direction of gross tax rate on production of section 62 accounts, evidence, etc., the directive relating to the tax officer's violation referred to the taxpayer's response in compliance with the notice under section 62 of the Income Tax Ordinance 1979, Assissee stated in the specific request that the computerized books of the books were never returned to us at the time of the first stage assessment, but the taxation officer observed without facing the taxpayer's request that neither the books of accounts Neither copies of cell invoices / vouchers have been submitted nor offered Justification was available. Applying the gross profit rate, the appellant cited parallel cases where the gross profit rate was 15% 51% and 5% which was applied to the Assessing Officer on the basis of parallel matters or any other basis of estimation. Specific instructions were given for reference. But the taxation officer failed to cite any parallel case or any other basis for estimation. Parallel matters that were sent to the taxpayers were to be accepted and it was declared that the gross profit rate Be accepted registration advocate from Chaman lawyer