ORDER

Through these four cross-appeals, the consolidated impugned order of the learned C.I.T.(A,) dated 9-7-2002 for the assessment years 2000-01 and 2001-02 has been assailed by the assessee for both the years under review on the following grounds:---(i) That the rejection of accounts upheld by the learned C.I.T.(A) is not justified.(ii) Treatment regarding estimated sales and disallowances in the following heads under review is not justified:---TravellingPrinting & Stationery TelephoneRents Rates &TaxesRepair & Maintenance Vehicle RuiningEntertainmentMisc. ExpensesComputer. Expenses AdvertisementPacking Material(iii) For the assessment year 2000-01 in addition to the above said grounds on behalf of the assessee, the treatment regarding disallowances out of "Repair and. Maintenance" and "Advertisement" have been objected and the setting aside of additional tax under section 89 has also been objected.While the Department for both the years under review is aggrieved in respect of ...