ORDER

RASHEED AHMED SHEIKH (JUDICIAL MEMBER).-This appeal at the instance of the assessee-appellant is directed against the order passed by CIT(A) Zone-I, Faisalabad, dated 12-11-2003 in respect of assessment years, 2001-2002.2. The learned counsel appearing on behalf of the assessee appellant attacked the impugned order on legal as well as on factual grounds. What happened in this case was that the learned Appeal Commissioner had enhanced the assessment, made under section 62 of the Repealed Income Tax Ordinance, 1979, by invoking the provision of section 132(2) of the Repealed Income Tax Ordinance. The reasons advanced for enhancement in the assessment was that the income estimated by the Assessing Officer in the year under appeal, was ridiculously low qua consumption of sui gas energy viz. the immediately preceding assessment year. The assessee-appellant in this case is a manufacturer of sweetmeat. The Appeal Commissioner while enhancing the assessment noted that the sales declared by the...