ORDER

MUHAMMAD TAUQIR. AFZAL MALIK (JUDICIAL MEMBER).---These are three wealth tax appeals for the charge years 1998-99 to 2000-2001 against the order of AAC, Faisalabad, dated 9-2-2002.The grounds of appeals in all the cases are the same which are as under:--That the AAC has wrongly remanded back to the Assessing Officer.That the appeals could not be set aside for filling the legal lacuna on the part of the Assessing Officer.That after having observed that no prior approval of the IAC of I. Tax/W. Tax under rule 8(3) of the Wealth Tax Act, 1963 was obtained the declared value should have been accepted.That in absence of prior mandatory approval of I.A.C. the declared value based on actual rent be accepted.Arguments heard. Record perused.In this connection, the AR of the assessee has relied on 1996 SCMR 230, the relevant portion is as under:"The principles for remand of case are no longer unsettled. The primary rule is that where there is adequate evidence on record to decide the case itself...