NASEEM SIKANDAR, J.---The assessee-respondent an AOP filed a return of its incorn under self- assessm ent scheme for the assessment year 1994-95. On selection of its case for total audit the Assessing Officer proceeded to frame an assessment under section 62 of the Income Tax Ordinance, 1979.
2. The learned First Appellate Authority/CIT (Appeals) remanded the case to the Assessing Officer for re-consideration of the claim of the assessee that his case could not be plucked out of the self-assessm ent scheme.
3. On further appeal a Division Bench of the Tribunal found in favour of the assessee by holding that its case could not be selected for total audit. 4.
Thereafter, the prayer of the Revenue for reference of the following question of law stated to have arisen out of their order was refused by the Tribunal:--- "Whether on the facts and in the. circumstances of the case, the learned Tribunal was justified to direct acceptance of assessee's return under Self-Assessm ent Scheme?"
5. After hearing the learned counsel for the revenue at pre admission stage, we are not inclined to entertain this reference application. In C.T.R. No. 192 of 1997 this Court concluded that the issue if a return filed by an assessee qualified for acceptance under self-assessm ent scheme was necessarily a question .of facts Further that such question did not involve or raise a substantial legal controversy between the Revenue and the assessee. In reaching that conclusion we relied upon a judgment of the Hon'ble Supreme Court in re: The Lungla (Sylhet), Tea Co. Ltd. v. Commissioner' of Income-tax, Dacca Circle, Dacca (1970 SCM R 872).
6. The Hon'ble apex Court in that case held that every question of law need not be referred to the High Court and that only a question having some substance needed to be so referred. The question as framed, in view of the reasons recorded in C.T.R. No. 192 of 1997 we will hold that is neither of law nor has raised a substantial legal controversy IF between the parties and, therefore, we will decline to answer.
7. Answer declined.