ORDER

This departmental appeal pertaining to, the assessment year 1996-97 has been filed to impugn the Order No. 1202.of 1998, dated 30-11-1998 passed by the learned A.A.C of Income Tax/Wealth Tax, Appeal Range, Lahore on the following ground:--"That the learned A.A.C. was not justified to accept the case under section 59A. "2. Relevant facts of the case under consideration are that the respondent-assessee is an AOP deriving income from herbal processing and agitated in first appeal that the instant case was in fact liable to be accepted under the provisions of section 59A of the Income Tax Ordinance, 1979 due to the reason that there was no concealment pointed out by the Assessing Officer. Before the learned A.A.C., learned A.R. of the assessee furnished copy of C.B.R.s Letter C.No. 7 (27) S. Asstt/96, dated 2-6-1997 with the contention that the return of the assessee was liable to be accepted under the provisions of section 59A of the Ordinance due to the reason that there was no concealme...