ITAS. NOS.1386/KB TO 1388/KB OF 1993-94 versus ITAS. NOS.1386/KB TO 1388/KB OF 1993-94
Section 65 was originally estimated at an income of Rs 35,000 and, after that, the ITO allegedly received information that it had found out that the property had received an assessment for the acquisition of the property. Last year, investment of Rs. 3,85,000 was made. The Income Tax Officer issued a notice under Section 65 of the Income Tax Ordinance, 1979, which did not contain information about the acquisition of property before it had estimated Rs 35,000. At no point was the statement of wealth filed by the source indicated that a modified wealth statement was published on the record and neither the Income Tax Officer nor the Assessment had confronted him. A photocopy of the statement of wealth is available on record at the time of the original assessment. Nor made any attempt to associate the contents of the photocopy with any other facts
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