ORDER

Through these four appeals filed by the assessee, four separate impugned orders of the learned CIT(A), dated 26-9-2005 for the assessment years 1999-2000 to 2002-2003 have been objected. The rejection of manufacturing accounts and reduction. of cane purchase rate @ Rs.30, Re.1, Rs.20 & Rs.25, resulting trading addition for all the four years under review respectively, addition under section 12(18) of the repealed Income Tax Ordinance, 1979 and disallowance of 15% of the claimed financial expenses for the assessment years 1999-2000 to 2001-2002, applied sale rate @ Rs.17,500 per Metric Ton as against Rs.15,340 and Rs.16,437 declared for the assessment years 1999-2000 and 2000-2001 respectively, disallowance of (i) depreciation on plant or machinery for the assessment years 2000-2001 and 2001-2002, (ii) depreciation on factory building for the assessment years 2001-2002 and 2001-2002, (iii) depreciation on other plant and machinery for the assessment year 2000-2001, (iv) depreciation...