NASIM SIKANDAR, J.- This is a case stated by the Lahore Bench of Income Tax Appellate Tribunal under Section 136 of the Income Tax Ordinance, 1979. The following question has been framed for our consideration and reply:-- "Whether on the facts and in the circumstances of the- case the learned Income Tax Appellate Tribunal was justified to hold that export rebate is admissible to the partner of a Registered Firm under para A (2)(a) of Part-IV of First Schedule to the Income Tax Ordinance, 1979 prior to the Assessm ent Year 1990-91?"
2. The learned counsel at the outset, agrees that the issue if a Partner in a firm which earn income from export of goods manufactured in Pakistan is also entitled to the benefit of export rebate as contemplated in section 3(4)(a) of the Finance Ordinance, 1978 (XXXI of 1978) stands settled by the Hon'ble Supreme Court in re: Commissioner of income Tax v. Nasir Ali and another (1999) 79 Tax
428. The Hon'ble Judge maintained the affirmative answer of the similar question as made by a Division Bench of the Karachi High Court in Income Tax References Nos. 49 of 1987 and 205 of 1988.
3. In the light of the aforesaid judgment an affirmative answer in returned.