ORDER

'The Department being aggrieved and dissatisfied from the order dated 21-6-2005 passed by the learned C.LT.(A) has taken following objection to the order:---"That keeping in view the facts and circumstances of the case, the learned C.I.T.(A) was not justified to set aside the order wheel issue stood decided by his predecessor C.I.T.(A), and also upheld by the learned Income Tax Appellate Tribunal on same issue for the same years."2. We have heard the learned representatives of the two parties. Facts leading to present case are that initial order under sections 62/65 was challenged before .the Appellate Additional Commissioner. The learned A.A.C. deleted the addition made under section 13(1)(aa) of the Income Tax Ordinance, 1979. The Tribunal however, while deciding the Departmental appeal vacated the appellate order and restored the order of the Assessing Officer under sections 62/65. The assessee being aggrieved form the order of the Tribunal preferred a Miscellaneous Application befo...