JUDGMENT

NASIM SIKANDAR, J.-This further appeal under section 136 (since amended) of the Income Tax Ordinance, 1979 assails an order of the Lahore Bench of the Income-tax Appellate Tribunal recorded on 13-5-1998.2. The assessee-respondent is an individual and derives income from sale of cloth. For the assessment years 1995-96 and 1996-97 the Assessing Officer framed a common assessment order on 16-4-1997 after estimating his sales and subjecting them to a rate of 15%.3. Learned C.I.T. (Appeals) on 24-7-1997 reduced the estimated income in the two years involved from Rs.1,55,000 and Rs.1,84,500 respectively to Rs.1,00,000 and.Rs.14,000.4. On further appeal the learned Tribunal by way of impugned order found that 'the assessee fulfilled the requirements of Self ­Assessment Scheme notified for the year 1996-97 through Circular No.4/96 dated 1-7-1996. Therefore, the return filed for'the year 1996-97 was directed to be accepted. As far the assessment year 1995-96 it was partly agreed that the as...