I.TAS. NOS.1239/LB AND 1240/LB OF 1991-92, DECIDED ON 18TH MARCH, 1992. Versus I.TAS. NOS.1239/LB AND 1240/LB OF 1991-92, DECIDED ON 18TH MARCH, 1992.

ORDER

1. These two appeals by the Department relate to assessment years 1988- 89 and 1989-90. These assail consolidated order, dated 28th July, 1991 passed by the learned Commissioner (Appeal) Zone-3, Lahore. The Respondent "registered firm" is engaged in the import of scientific goods and chemicals.

2. The scrutiny of the appeal memo reveals that identical grounds have been taken in both the years which read as under:

(i) The orders of the learned CIT (Appeals) is bad in law and on the facts of the case.

(ii) The learned CIT (Appeals-III) was not justified to allow relief in sales as the assessee himself accepted the rejection of accounts.

(iii) The reduction in sales allowed by learned CIT (A) is without any cogent reasons when the assessee admits that local purchases and sales are not verifiable.

3. It is evident that the grounds are vague and do not specify the quantum of declared sales, the figures adopted by the assessing officer and the relief ordered by the learned Commissioner. Such vague grounds do not come up to the requirements of Rule 10 of the Income Tax Appellate Tribunal Rules. We, therefore, feel no hesitation in holding that the appeals are incompetent for admission.

M.B.A./1614/T Order accordingly.