ORDER

JAWAID MASOOD TAHIR BHATTI (JUDICIAL MEMBER).-The appellant through this appeal has objected to the impugned order of the learned CIT(A), dated 6-7-2004 for the assessment year 2001-2002 on the following grounds:--(2) That the lower authority was illegally assessed the revised return under section 114(6) which is to be an amended assessment order under section 122(3)(b) of the Income Tax Ordinance, 2001. The learned CIT(A) has confirmed the action of the Taxation Officer without any reason.(3) That the estimation of sales at Rs.22,00,000 is still excessive and unjustified as against declared sale of Rs.15,00,000. That the learned CIT(A) was not justified to confirm the GP rate at 25% when in number of cases, the GP has been reduced from 25% to 20% in same nature of business.Mr. Yawar Mehdi Naqvi, Advocate representing the appellant has contended that appellant, in this case, has filed revised return under section 114(6) of the Income Tax Ordinance, 2001, which has to be accepted by the...