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Assessments relating to production of Sections 62 and 61 accounts, evidence etc. Issue of notice under Section 62 of Income Tax Ordinance, 1979, Section 62 of the Income Tax Ordinance 1979 requires the Assessment to provide the books of account under which the Department Required. While estimating the provision of account books, under Section 62 the diagnostic officer can proceed only after checking the books of the account to identify defects, if any, under section 61, the Assessing Officer for furnishing the account books. May be required and not a notice was issued under section 62 Income Tax Ordinance, 1979 section 62 of the Income Tax Ordinance, 1979 but as it has not fulfilled the requirement under this Act , So it will be assumed that this was not released. The order was dismissed by the appellate tribunal, which canceled the assessment and directed it to accept the declaration. Red results

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