ORDER

RASHEED AHMED SHEIKH (JUDICIAL MEMBER).--1: This appeal at the behest of the, Revenue is directed against order, dated 26-5-1999 passed by CIT(A) Zone-IV, Lahore in respect of assessment year 1997-98..,2. The precise question which is involved in this appeal related to whether the assessee can opt its status from a "registered firm" to that of "an unregistered firm" or "AOP" or "individual" for the purpose of availing concession rates of tax?3. Facts in short are that for the assessment year 1997-9b the assessee-respondent filed its tax return declaring total net income of Rs.1,49,545 under the Simplified Self-Assessment Scheme (S.S.A.S.) by claiming status of an "AOP" whereas he was being assessed to tax as a "Registered Firm" in the preceding assessment year. It was thus observed by the Assessing Officer that since the respondent had failed to intimate any change in the constitution of the firm nor he furnished any dissolution deed or a certificate issued by the Registrar of Firm, re...