ORDER

Out of these two appeals, one has been filed by the Department for the assessment year 2001-02 against the impugned order of the learned C.I.T.(A) dated 11-3-2005, while the second appeal has been filed by the assessee for the assessment year 2002-03 against the impugned order of the learned C.I.T.(A) dated 25-6-2004.The Department in its appeal has assailed the impugned order on the following two grounds:---(2) That the learned C.I.T.(A) was also not justified to accept the declared G.P. rate without any cogent reasons.(3) That the learned C.I.T.(A) was not justified to delete the additions made out of P&L A/c expenses without appreciating the facts of the case.Regarding the ground in respect of additions out of P&L A/c expenses, we are of the view that on behalf of the appellant-Department, in the memo of appeal, heads of account of the Profit & Loss A/c expenses have not been pointed out. Therefore, the ground is vague and against the Income Tax Appellate Tribunal's Rule...