' NASIR ASLAM ZAHID, J.---In this reference application the following questions have been referred for our opinion by the Income-tax Tribunal:-
(1) Whether the Appellate Tribunal was justified to invoke proviso to section 13 of the repealed Income-tax Act to the case of the applicant?
(2) Whether on the facts and in the circumstances of the case the absence of day to day stage- wise consumption and production record and the unexplained excessive wastage of cotton lint itself, could authorise the appellate Tribunal to consider these as sufficient defects to maintain the additions of the value of yarn which could be produced from such unexplained wastage?"
2. We have heard Mr. Iqbal Naeem Pasha, Advocate for the applicant and Mr. Nasrullah Awan, Advocate for the Department. It was pointed out by the learned counsel for the parties that questions similar to the question referred have been considered and decided by this Court in the case of Indus Textile Mills v. Commissioner of Income-tax 1989 PTD 567.
3. Following the aforesaid decision, the questions referred to in this reference application are answered in the negative.
' There will be no order as to costs. 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.