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(a) Imran, a resident person, is filing the return of his business income for the first time. He has been informed by his friend that he will also be required to file a wealth statement. In this respect, he seeks your advice about the particulars which he should disclose in his wealth statement. (b) M/s. Kotton Limited, a holding company of five companies is engaged in the business of cotton farming, ginning, spinning, weaving and trading. Approximately 60% of the output of each company is consumed by the next follower. The remaining 40% is being sold in the open market through the trading company out of which 60% is exported and 40% is sold in the local market. Mr. Zaidi, Director Finance of the group of companies is not satisfied with the assessment made by commissioner inland revenue for the current tax year. You are working as a tax advisor for M/s. Kotton Limited Mr. Zaidi, Director Finance of the group of companies approaches you to get advise on following matters as per income tax ordinance. Explain in detail the provisions of Income Tax Ordinance 2001, in respect of appeal to Appellate Tribunal and the Composition of the Appellate Tribunal