NASEEM SIKANDAR, J.---This is a case stated by the Lahore Bench of the Income Tax Appellate Tribunal under section 136(2) of the Income .Tax Ordinance, 1979. The following questions have been framed for our consideration and opinion:-- "(1) Whether on the facts and in the circumstances of the case the ITAT was justified in confirming the CIT(Appeals)'s order based on ITAT's earlier decision which is sub judice in the Hon'ble High Court Lahore and the reference has already been admitted for regular hearing?
(2) Whether on the facts and the circumstances of the case the ITAT was justified in confirming the order of the CIT (Appeals) based on ITAT's earlier decision instead of passing on independent order by applying its judicial mind particularly when the Tribunal hold that each assessment year is an independent year?"
2. The respondent is an individual. For the assessment years 1971-72 to 1975-76 an assessment was framed on the basis of four cotton powerlooms. On complaint, the enquiries conducted by the Department revealed that he was running 60 powerlooms in two different premises. Accordingly assessm ent framed in the above years were re-opened and fresh assessments were framed on the basis of 60 powerlooms. For the assessment years 1979-80 to 1981-82 again the assessment orders were based upon 60 powerlooms. However, the learned first Appellate Authority taking into consideration the assessm ents framed for the intervening years viz. 1971-72 to 1978-79 concluded that the Department han failed to bring on record the material/evidence on existence/ operation of 60 powerlooms. The orders so recorded by CIT (Appeals) were maintained by the Tribunal.
3.The Tribunal inter alia noted that in the assessment years 1971-72 to 1978-79 when the matter reached them they maintained the framing of assessments on four powerlooms only instead of 60 powerlooms. On the basis of their order recorded in respect of these assessment years they maintained the first appellate order. However, it was directed that for the future nothing will prohibit the Assessing Officer from estimating number of powerlooms as these factually existed at the site.
4. After hearing the learned counsel for the Revenue, we are of the view that none of the tw.o questions as framed arise out of the order of the Tribunal nor otherwise these can be taken to be questions of law raising any legal controversy. The issue if during the particular assessment year the assessee was operating a number of powerloom is necessarily a question of fact. Those framed for reference to this Court and actually referred by the Tribunal and reproduced were neither raised before the Tribunal nor ruled upon by it. It hardly needs to mention that a question of law can be answered by this Court only if it was raised before the Tribunal and ruled upon by them or it arose as a natural result of the order of the Tribunal. Neither of the two conditions are answered in the present case we will refuse to entertain the question.
5. Answer declined. .