Law: Income Tax Ordinance, 1979

Section: 136(2)

Income Tax Ordinance (XXXI of 1979)----S. 136(2)---Reference to High Court---Question of fact---Matter pertained to holding the assessee to be a commission agent rather than a manufacturer which was purely a question of fact and fell outside the purview of S. 136(2) of the Income Tax Ordinance, 1979---High Court declined to answer the question. ORDER SYED HAMID ALI SHAH, J.---None appeared on behalf of the revenue to prosecute this reference. We instead of dismissing the reference for non-prosecution, proceed to decide this old matter on merits. 2. The issues raised in the instant reference are pure questions of fact whether assessee is a manufacturer or a commission-agent. 2A. The applicant moved an application before Income Tax Appellate Tribunal for referring the following questions of law for the consideration of the Hon'ble High Court:-- "Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was justified in holding that the assessee selling goods under his brand name can be held to be a Commission agent?" 3. The Tribunal refused to refer the case to the High Court by observing as under:-- "The contention raised as also the question of law as framed by the Department does not arise out of the order of this Tribunal. Firstly the question that…

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