ORDER

JAMEEL AHMED BHUTTO (ACCOUNTANT MEMBER).-These cross-appeals preferred at -the instance of the assessee for the assessment years 1993-94, 1994-95 and 1995-96 and by the department in respect of the assessment years 199.1-95 and 1995-96 are directed against the appellate order, dated- 1-4-098 passed by the learned A.A.C.. Shahiwal, dated 18-7-1995 passed by the learned A.A:C.. Sukkur Range. Camp at Rawalpindi and, dated 29-10-1998 -passed by the learned CIT (A), Rawalpindi.2. We have heard the learned representatives of both the parties and considered the facts and circumstances of the case relevant to the assessment years under appeal. Since common grounds are pressed before us for each assessment year, these appeals arc being disposed of through this combined order. .Assessment Year 1993-943. The original assessment in this case was finalized under section 62 of the Income Tax Ordinance, 1979 (hereinafter called the Ordinance) vide order, dated 3-8-1994. This assessment was cancelled ...