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ORDER SYED NADEEM SAQLAIN, JUDICIAL MEMBER. Titled appeal relating to the assessment year 2001-02 has been directed against the impugned order dated 31-07-2008, passed by the learned CIT (A), RTO, Lahore. "1) The orders of both the authorities below are bad in law and against the facts of the case. The worthy CIT (A) is also not justified to confirm the following additions made by the assessing officer. 2) That the impugned additions made are contrary to the provisions of law, the directions of this Tribunal vide order dated 01-12-2007 and in excess of the jurisdiction of the respondent/taxation officer. 3) That the addition of Rs.7,336,220/- made under the head WPPF u/s 25(C) is against the facts of the case and the scope of the Income Tax Ordinance, 2001. 4) That the addition made of Rs.208,324/- u/s 24(j) and later on restrict to Rs.135,369/- is contrary the provisions of law and the facts of the case." 2. Facts relevant for disposal of present appeal are that the assessee is a private limited company known as M/s Riaz Bottler (Pvt.) Ltd., Lahore. Assessment for the assessment year 2001-02 was originally finalized u/s 62 of the repealed Income Tax Ordinance, 1979 (hereinafter called the repealed Ordinance). Feeling dis-satisfied with the assessment, the assessee preferred appeal before the learned CIT (A) and later on before the ITAT respectively. The Division Bench of the Tribunal vide an order dated 01-12-2007 disposed of the appeal with the following directions: "i) Set aside the addition u/s 25(c) of the repealed Ordinance with the directions to consider the contentions of the appellant. ii) Set aside the addition u/s 24(ff) of the repealed Ordinance for fresh consideration. iii) Issued directions for allowing expenses under the head "traveling". iv) Set aside the addition under the head "children expenses". v) Set aside the addition u/s 24(j) of the repealed Ordinance." 3. In the second round of litigation, after issuing statutory notices to the assessee, assessment was framed u/s 62/135 of the repealed Ordinance wherein addition u/s 25(c) of the repealed Ordinance was made. Addition amounting to Rs.208,324/- u/s 24(j) (ibid) was also made. The assessee…

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