After careful perusal of the order impugned, we are of the view that the Tribunal rightly held that initiation of action in terms of section 65 of the Ordinance was not competent as it was undertaken without availability of definite information, as contemplated under the aforesaid provision of law.
On merit it was held that the Assessing Officer had failed to bring home any acceptable justification, reason or basis to enhance the price evidenced by the registered sale-deed.
2. Considering the case from all angles, we find that no question .Of law has been formulated worth answering by this Court. Consequently, we decline to answer and dismiss this appeal being devoid of any merit. .