This is an appeal u/S. 136 of the Income Tax Ordinance, 1979, through which, the appellant seeks the determination of the following, as the question of law:-- "Whether under the facts and circumstances of the case, the learned Income Tax Appellate Tribunal, was justified, to hold that investment of Rs. 30,09,118/- was considered in the case of AOP in the assessm ent year 1992-1993."
2. We have heard learned counsel for the appellant and find the above being hardly a question of law, within the purview of Section 136 of 1TO, calling for determination by this Court, In fact, the above, is a question, which is depended upon the ascertainment of the facts, the forums below have duly applied the correct law, to the adjudged facts and have arrived at a definite conclusion, resultantly, this appeal/reference has no force/merit, which is hereby dismissed. revisions by the competent authorities. Therefore, it is advisable to consult the official sources or legal professionals for the most up-to-date and accurate information.