NASIM SIKANDAR, J.- At the instance of Commissioner of Income Tax, Faisalabad the Lahore Bench of the Income Tax Appellate Tribunal has framed the following question for our consideration and reply:-- "Whether or not on the facts and in the circumstances of the case, the Tribunal was justified in upholding the cancellation of assessment where the assessing officer had reduced the income from an exempt source as in his view the assessing had suppressed the income from other taxable sources?
2. The facts in brief are that the respondent AOP filed a return for the assessment Year 1985-86 to disclose an income at Rs. 14,63,000/- which was claimed exemption. The assessing officer finding the G.P. Rate on declared sales of Rs. 2,908,345/- at a rate of 53.82% to be on the higher side proceeded to curtail the same to 25%, In that manner income from exempt source i.e. Poultry farming fish, cattle and sheep breeding etc was determined at Rs. 6,25,000/-. The learned first appellate authority cancelled the assessment order after agreeing that whole of the declared income being exempt from levy of tax the assessing officer was not justified in making the impugned assessm ent by reducing the declared G.P. Rate. The tribunal maintained the order of the first appellate Authority.
3. After hearing the learned counsel for the revenue we are of the view that the question of an assessee achieved a particular rate of gross profit in a particular kind of business is necessarily a question of fact, It cannot be converted into one of law by using phraseology which is generally used to frame such questions. Although the Tribunal gave certain passing remarks and also referred to their earlier judgment in which statedly it was found that an assessing officer could not lay his hand upon the source as also the income declared from source which was exempt under the law, still we are of the view that the issue was not directly involved in the set of the facts before us. The learned first appellate authority as well as the Tribunal as against the order of the assessing officer were of the view that the declared G.P. Rate could not be said to have been unachievable.
That finding of fact hardly gives rise to a question of law. Therefore, we will refuse to answer it.
4. Answer declined.