ORDER

SYED NADEEM SAQLAIN (JUDICIAL MEMBER).-Titled three map M for the assessment years 1991-92, 1992-93 and 1999-2000 are being disposed of together through this consolidated order. In the assessee's appeal for the assessment year 1991-92 the assessee/appellant has challenged the impugned order, dated 29-9-1996 passed by the learned CIT(A), Zone-I, Faisalabad. Assessee feels aggrieved with the findings recorded by the learned CIT(A) confirming the assessment order of D.C.I.T. on the issue of addition made under section 12(181 of the Income Tax Ordinance, 1979 amounting to Rs.20,00,000. However, right from the outset, the learned A.R. of the assessee made a statement that he does not want to press the Ground No.2 relating to the issue of disallowance of Rs.189,276 under the head of depreciation account.2. For the assessment years 1992-93 and 1999-2000, it is the Revenue which has come up in appeal assailing two separate orders dated nil and 18-9-2000 recorded by the learned CIT(A), Zone-I, ...