NASIM SIKANDAR, J.- This is a case stated by the Income Tax Appellate Tribunal, Islamabad Bench, Islamabad. The following question has been framed for our consideration and reply:- "Whether on the facts and in the circumstances of the case, the Tribunal was justified in rejecting the claim of gift based on a declaration, dated 16.9.1980, which was not duly registered under the provisions of the Registration Act, 1908?
2. After hearing the learned counsel for the petitioner we are of the view that the question as framed does not arise out of the said order of the Tribunal, It is by now settled that only a question of law arising out of the order of the Tribunal can be subject-matter of reference before this Court.
A question of law can be said to have arisen out of an order of the Tribunal only if the issue was raised and it was ruled upon by the Tribunal, In the present case however, we find that none of the issue now being raised by way of the said question was ever raised before the Tribunal, In absence of any finding recorded thereupon by the Tribunal no authoritative pronouncement with regard to the stated question law can possibly be made.