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I.T.AS. NOS. 178/LBI/DB AND 499/LBI/DB OF 1989-90, DECIDED ON 15TH NOVEMBER, 1995. versus I.T.AS. NOS. 178/LBI/DB AND 499/LBI/DB OF 1989-90, DECIDED ON 15TH NOVEMBER, 1995.


Income Tax Ordinance 1979 Section 13 (1) (d) denial of purchase of property by review of surplus property; the value of the property shown in the process registered by the Assessing Officer is recorded in the property as being a public document. There was an element of harassment in the price unless it was denied by authentic evidence where no such evidence was available to the Ising officer. To reject the version of this review, based on its ruling on estimates and speculation, and with the evidence of the record, this estimated value cannot be supported by the Commissioner's Income Tax Assessment section 13 (1) (d) was correct in excluding the addition. Officer

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