' NASIM SIKANDAR, J.---This is a case stated by the Lahore Bench of the Income Tax Appellate Tribunal under section 136(1) of the Income Tax Ordinance, 1979. The following questions of law have been framed for our consideration and reply:-- Question of Law:
(1) 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, CIF sales be adopted?
(2) Whether learned Income Tax Appellate Tribunal was justified in giving the above directions to adopt C1F/sales in spite of provisions of subsection (3) of section 32 of the Income Tax Ordinance, 1979 and Rule 216(3)(a) when the assessee's trading results are discarded by the Income Tax Officer?"
2. After hearing the learned counsel, we are of the view that both questions already stand considered by this Court in, a judgment reported as 1999 PTD 1329 re: The Commissioner of Income Tax Zone, C Gujranwala v. Messrs Anwar Enterprises, Sialkot. In similar set of facts, we concluded that the questions referred by the Tribunal were not questions of law needing our opinion.
3. For the various reasons stated in the judgment, we will decline to answer both the questions which propose the proposition considered by us in the said judgment.
4. Answer declined.