ORDER

RASHEED AHMED SHEIKH (JUDICIAL - MEMBER).- appeal at the behest of the assessee-appellant is directed against the order rendered by CIT(A) Zone V, Lahore, dated 30-5-1994 whereby he has set aside the assessment for de novo consideration.2. The learned A.R. (s) strongly objected to the impugned order, on legal as well as factual grounds. First grouse of the assessee-appellant is that the order made under sections 62/65 is not sustainable in law as there was no order in the field which could be reopened for the reasons that the original order for the year under appeal was made beyond the limitation period prescribed for completion of assessment in section 59(4) of the Income Tax Ordinance, 1979. Second is. that the original order made under section 59A, dated 20-6-1996 was ab initio void illegal for want of jurisdiction. Third plea relates to reopening of the assessment under section 65 of the Income Tax Ordinance, 1979 to be made on the basis of change of opinion. Fourthly, that issuanc...