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I.TAS. NOS.2887/KB, 2888/KB, 2889/KB, 2891/KB AND 2892/KB OF 1993-94, versus I.TAS. NOS.2887/KB, 2888/KB, 2889/KB, 2891/KB AND 2892/KB OF 1993-94,


The Income Tax Ordinance 1979 section 65 cannot be reopened on the basis of a renewal of the facts and a change of opinion where the assessment was reopened on the Income Tax Inspector's report which he submitted on record inspection. The original was already available at the time of the diagnosis and the diagnostic officer did not receive any new information justifying the reopening, it was a clear case of change of opinion and the reopening of the assessment was not in accordance with the law.

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