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Section Best63 Best judgment review Previous review review Neglected evidence presented in the first round of litigation According to the Department of the Interior, books of accounts and all other relevant papers were submitted to the Assessing Officer, a re-review. Occurred during take action. Not only irrelevant but also against the facts of the case that the books of accounts were not prepared because the books of accounts were prepared in the first period of litigation, so the officer of review did not review the evidence available on record. While there was an absence of a reassessment, the Assessing Authority assisted with the evidence available to the Assessing Officer, or to review the history of the situation or to counter any controversial case to deal with parallel cases. Did not eliminate the issue of litigation Although the evidence produced in the recent past was available to the Assessing Officer, it was still not the best decision to proceed with the Assessing Officer under Section 63 of the Income Tax Ordinance, 1979, as envisaged under the law. had gone. immigration advocates email from More kunda lawyer