ORDER

IQBAL HAMEED-UR-REHMAN, J.-We intend to decide six references (TRs. Nos. 17, 18, 19, 20, 21 and 22 of 2006) by means of this single judgment as common questions of law and facts are involved in all the said six references having arisen out of the consolidated order and are between the same parties.2. The brief facts giving rise to the present references are that the assessee being an individual derives income from letting shops/property situated at Tibba Sultanpur Tehsil Mailsi District Vehari. Original assessments for the assessment years 1996-97 to 1999-2000 were filed under Self-Assessment Scheme and the same were accepted under section 59(1) of the repealed Income Tax Ordinance, 1979. While assessment returns with regard to assessment years 2000-2001 and 2001-2002 were tiled under the Self-Assessment Scheme but were pending finalization assessment. Later on, the Department came to know that the assessee was receiving rent from Habib Bank Ltd., Tibba Sultanpur and the said income fr...