I tried your code but it only hide  rows in "summary" sheet  but does
not pull summary  data from "Data" sheet.
Here Summary sheet already exist & extracting the data from "Data Sheet"
and there are not "fixed" no of rows.
Your Assumption (The the Header row is row 1 &
Column A is for "Sr", Column B is "Expense Type", Column C is "Amount") is
OK upto here.