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MESSRS PAKISTAN EDUCATIONAL SOCIETY versus THE GOVERNMENT OF PAKISTAN THROUGH CHAIRMAN AND SECRETARY,REVENUE DIVISION, ISLAMABAD


Section 59 (1) (1A) CBR Circular No. 22 of 1991, 21 21 1991 Directive, Para 4 (ii) Selection of Self Assessment Scheme As per CBR Circular No. 22 of 1991, for detailed examination, Paragraph 4 (ii) the effect found in CBR's Circular No. 22 of 1991 PC4, paragraph 4 (ii) of the information \ information \, \ certain information \ and \ material evidence means that the information There should be enough that can be discovered, therefore, it should not be based solely on guesswork, gossip or rumors but based on material evidence against the scrutiny of the Income Tax Officer. A belief should be established in which such belief should be supported for proper scrutiny and action cannot be taken on mere suspicion. In paragraph 4 (ii) of the circular, the word \ aggregate indicates that it is not every trivial matter in respect of the income which enables the Income-tax Officer to take action against the assessee under this paragraph, but only now. When the total exceeds a

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