ORDER

Through these three appeals, the Department has objected to the A consolidated impugned order of the learned CIT(A), dated 21-3-2005 for the assessment years 1995-96, 1997-98 and 1999-2000 objecting to the cancellation of consolidated orders of the Taxation Officer for the assessment years 1995-96 and 1997-98 and the order passed by the Taxation Officer for the assessment year 1999-2000 under section 221 of the Income Tax Ordinance, 2001 on the same date i.e. 3-6-2003.For the assessment years 1995-96 and 1997-98, the allowance of 90% rebate on supply of engineering goods against international tenders while for the assessment year 1999-2000, the attribution and prorating of financial charges between sales against the international tenders sales and local sales are also the subject-matter of appeals.Mr. Javed Iqbal Rana has appeared on behalf of the Department and has contended that there was no justification to declare the rectification orders for the assessment years under review i.e. ...