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I.TA. NO. 9064/LB OF 1992-93, DECIDED ON 23RD OCTOBER, 1994. versus I.TA. NO. 9064/LB OF 1992-93, DECIDED ON 23RD OCTOBER, 1994.

Income Tax Ordinance 1979 Section 59 (1) Self Assessment Scheme (1991 92), Para 4 (ii) Circular No. 22 of CBR 1991, Dated 21 7 Selection for total audit based on declaration of election low income in 1991 F Case The Assessing Officer did not call for a verbal availability of any material evidence, which he suspected justified the gross deduction of income, the selection of a case for audit due to a decline in the declared income rate business. Cannot justify. The evaluation scheme should be in very unusual circumstances and for valid reasons, observe the procedures and procedures strictly established by the Self Assessment Scheme for the relevant year, which will be the subject of the selection of the Assisi case for the total audit. Was not compliant, the return filed by the SC was ordered to be accepted by the Income Tax Appellate Tribunal under the Self Assessment Scheme advocate from Dunyapur lawyer