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I.TAS. NOS.9897/LB OF 1991-92 AND 155/LB OF 1994, DECIDED ON 20TH DECEMBER, 1994. versus I.TAS. NOS.9897/LB OF 1991-92 AND 155/LB OF 1994, DECIDED ON 20TH DECEMBER, 1994.


The decision in section 132 (1) (a) (i) and 65 of the appeal remand can be followed by a method of restoring additional appraisal by appointing the appellate authority or partially determining an appraisal, but such instructions are binding on an appraisal officer. But they are subject to a lot. Compliance is capable of processing a reassignment officer such as an original assessment where an evaluation is validated or partially retained, and this section cannot be excluded from the re-evaluation process and The effect of the appeal will be given to this section without interruption in any way. Where, however, in the opinion of an appraisal officer a case for interference with concealment or undisclosed investment, in respect of a certified or amended section, etc., is presented, they are subject to section 65, Income Tax Ordinance 1979 And action. Just like in the case of a full evaluation

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