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ITA NO. 6217/LB OF 1985-86, DECIDED ON 26TH SEPTEMLRER,1992. versus ITA NO. 6217/LB OF 1985-86, DECIDED ON 26TH SEPTEMLRER,1992.


R 13 Where no affidavit was filed through R13, the Tribunal did not allow the appellant to contend that the facts appearing in Articles Order Sections 59, 55 and 62 were contrary. A person clearly declares responsibility for revenue by announcing anything. Whatever the question of eliminating the income assessment, there is no clear guarantee

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