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ITA NO.111/LB OF 1987-88 DECIDED ON 27TH AUGUST, 1989. versus ITA NO.111/LB OF 1987-88 DECIDED ON 27TH AUGUST, 1989.

Section 32 (3) the Income-tax Officer failed to mention the reasons for not accepting the version announced by Assisi and merely sought the nature of the search and the material aspects of the account, the non-maintenance of the proper stock register and the purchase and sale. Was reported in the evaluation order. The rejection of the version made on the accounting method by the partial verifier and absence of full identification details of the parties was not guaranteed under the duty of the Income Tax Officer. law websites from Kotli Loharan lawyer