ORDER

By this order we would prefer to decide appeals captioned above arising from the order under section 65 of the Income Tax Ordinance, 1979, set aside by the CIT(A) directing to proceed de novo after due consideration to the discussion and providing proper opportunity to assessee of being heard.2. Perusal of the record shows that vide order sheet entry proceedings were initiated by the ITO on 22-11-2000. The re-assessment proceedings were initiated invoking section 65 of the Income Tax Ordinance, 1979 and due to failure on the part of the assessee to make compliance of the notices, the reassessments were finalized ex parte.3. The order sheet entry dated 18-1-2001 shows that permission to reopen the case under section 65 of the Income Tax Ordinance, 1979 was sought from the Inspecting Additional Commissioner of Income Tax Sukkur vide ITO's letter No.910, dated 18-1-2001 and permission to reopen the case was accorded vide letter No.1556, dated 23-1-2001. The learned counsel for the assesse...