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Section 12 (18) Loan Assisi claims that the loan was obtained through a check by the company, which was confirmed by the bank but the Assessing Officer found that the bank statement contained the word 'cash word'. Is required to take action under Section 12 (18). The Income Tax Ordinance's 1979 operation was initiated and the addition of credit money through the banking channel was also proven to be irresistible, as long as the credit check cross-check amount was distributed to two different persons. Nevertheless, under the directions of the husband and the issuing company, the wife cannot be falsely proved as per the written instructions of the company issuing the certification certified by the banks reviewing officer. As such it was not stated that such exercise by the Assissee is to revert to the entries in a history. Attempts to hide certain transactions The provisions of section 12 (18) of the Income Tax Ordinance 1979 were not attracted in such cases as the money was transferred. Through the proper banking channel \ r \ n

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