NASIM SIKANDAR, J.- This order will dispose of C.T.R. Nos. 59/92, 60/92, 61/92, 62/92, 63/92 and 64/92.
2. This is a case stated by the Lahore Bench of Income Tax Appellate Tribunal at the instance of the Commissioner Income Tax Zone-A, Lahore. The question framed for our consideration and reply reads as under:- Whether on the facts and circumstances of the case the learned. Income Tax Appellate Tribunal was justified in holding that a partner's income should be computed in the manner laid down by section 69(4) of the Income Tax Ordinance, 1979 for the purpose of calculating maximum tax liability as provided by clause (e) of the proviso to paragraph A of Part of the Income Tax ordinance, 1979.
3. After hearing the learned counsel for the revenue we are of the view that the controversy raised the aforesaid question stands settled by the Hon'ble Supreme Court of Pakistan in re: Commissioner of income Tax West Zone, Karachi v. Anweraly Haji Noor Muhammad (1992 PTD 347).
The apex Court found that the share of super tax allowable to a partner was to be in the said proportion as his share in total income that the meaning share of the partner in that context was not artificially restricted and purposive. Learned counsel for the revenue has attempted to distinguish the facts in hand. However, we are not persuaded to agree. The controversy raised in the issue as said earlier is clearly covered by the ratio settled by the Hon'ble Supreme Court of Pakistan in the aforesaid judgment.
4. Therefore, our answer to the question in all the above-said reference applications is in the affirmative.