Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART III APPEALS

From: 2023-07-01 - To: 0000-00-00 136. Burden of proof.- In any appeal 1[by a taxpayer] under this Part, the burden shall be on the taxpayer to prove, on the balance of probabilities - (a) in the case of an assessment order, the extent to which the order does not correctly reflect the taxpayer’s tax…