NASIM SIKANDAR, J.-This appeal under Section 136(1) of the Income Tax Ordinance, 1979 assails an order recorded by the Income Tax Appellate Tribunal on 18.10.1995. At the relevant time Section 136 of the Ordinance did not provide for an appeal to this Court, It was only by way of the amendment introduced by the Finance Act, 1997 that appeal was provided to this Court. Also limitation of two months was provided. The contention of the learned counsel that after recording the aforesaid order by the Tribunal, the revenue made an application for rectification which was disposed of on 13.12.1997 is hardly of any significance. There is nothing on record to show when that miscellaneous application was filed. Even otherwise the appellate jurisdiction conferred under Section 136(1) pertained only to a question of law determined by the Tribunal while deciding an appeal u/S. 135.
Since the decision on a miscellaneous application is not the one under Section 135 of the Ordinance no special against such order can possibly be entertained.
2. The impugned order under section 135 of the Ordinance was recorded by the Tribunal on 18.10.1995. Therefore this appeal otherwise being hopelessly time barred cannot be entertained.