Law: Income Tax Ordinance, 1979

Section: 32,32(3),136,136(1)

Law: Income Tax Rules, 1982

Section: 216,216(3)(a)

Income Tax Ordinance (XXXI of 1979) -----Ss. 32(3) & 136(1) Income Tax Rules, 1982, R.216(3)(a) Reference to High Court Question of law Tribunal directed that while computing income of assessee, CIF sales be adopted Contention of assessee was that Tribunal was not justified to give such directions in spite of provisions of S.32(3) of Income Tax Ordinance, 1979 and R.216(3)(a), when assessee's trading results were discarded by Income Tax Officer High Court declined to answer such questions as same were not questions of law. The Commissioner of Income Tax Zone, Gujranwala v. Messrs Anwar Enterprises, Silakot 1999 PTD 1329 fol. ORDER NASIM SIKANDAR, J. This is a case stated by the Lahore Bench of the Income Tax Appellate Tribunal under section 136(1) of the Income Tax Ordinance, 1979. The following questions of law have been framed for our consideration and reply: Question of Law: (1) Whether on the facts and in the circumstances of the case the learned Income Tax Appellate Tribunal was justified in directing that while computing the income of the assessee,…

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