NASIM SIKANDAR, J.---This is a case stated by the Lahore Bench of the Income-tax Appellate Tribunal framing following questions of law for our consideration and reply:---
(i) Whether on the facts and in the circumstances of the case the learned Income-tax Appellate Tribunal was justified in directing that while computing the income of the assessee, C.I.F. Sales be adopted?
(ii) Whether learned Income-tax Appellate Tribunal was justified in giving the above directions to adopt C.I.F. Sales in spite of provisions of subsection (3) section 32 of the Income Tax Ordinance, 1979 when the assessee's trading results are discarded by the Income-tax Officer?
2. At the outset the learned counsel for the Revenue agrees that the issue in hand already stands resolved by a Division Bench of this Court in a case reported as 1999 PTD 1329 Re: Commissioner of Income-tax v. Anwar Enterprises, Sialkot. Through that judgment, it was concluded that similar questions framed and referred at the instance of the Revenue were not questions of law needing our opinion.
3. Following the rule of consistency, we will also hold that both questions as framed are not of law and, therefore, decline to answer them. .