THIS ORDER PASSED BY:MUHAMMAD JAHANDAR, (JUDICIAL MEMBER).-This order shall dispose of the instant appeals, filed by the assessee one against an order dated 31-10-2005 relating to assessment year 2000-01 and two others against order dated 28-11-2005 relating to assessment years 2001-02 and 2002-03.2. Briefly, the facts are that assessee being a private limited company was established to provide consultancy including orthopaedic surgery. For the assessment year 2000-01, as per assessment order, no return was filed whereon a notice under section 56 of the Income Tax Ordinance, 1979, since repealed (hereinafter called repealed Ordinance) was issued to the assessee on 3-9-2001 requiring him to file the return followed by other notices under sections 61 and 62 of the repealed Ordinance. In response, however no return was filed and the assessee submitted through a letter dated 27-9-2001, with reference to a notice dated 15-9-2001 issued under section 61 of the repealed Ordinance, that due to...