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Constitution of Pakistan (1973)-----Art.185(3)--Income-tax Act (XI of 1922), Ss. 66(2), & S.13, proviso-­Income-tax--Assessment--Leave to appeal granted to consider contentions that two questions, referred to High Court under S. 66(2) of Income-tax Act, 1922 namely (i) whether on facts and in circumstances of case proviso to S. 13 of Income-tax Act, 1922 could be invoked, and (ii) whether there was any material on record for basis adopted by Tribunal for computing income of respondent, were purely one of fact and no question of law arose in matter for determination by High Court and no interference in matter was, therefore, warranted by High Court in view of concurrent findings of fact recorded by Assessing Officer and Income-tax Tribunal. Shaikh Haider, Advocate Supreme Court instructed by Muzaffar Hassan Advocate-on-Record for Petitioner. Nemo for Respondent. Date of hearing: 4th July, 1985. ORDER S.A. NUSRAT, J.--The Commissioner of Income-Tax Central Zone has sought leave to appeal from the judgment of the High Court of Sind, Karachi dated 28-9-1983 whereby two questions referred to it under section 66(2) of the Income Tax Act, 1922, were answered in the negative and the reference was decided in favour of the respondent/ assessee. 2. The respondent, which is a private limited company, filed returns of income for the assessment years 1965-66 and 1966-67 declaring gross profit at the rates of 18% and 19$ respectively. The Income-Tax Officer found such declared gross profit rate to be low, rejected the book version and worked out profit at the rate of 25$ for both the years as according to him, their existed no co-relationship between the work done and goods supplied. 3. Aggrieved by the orders of assessment passed in respect of the two…

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