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Petitioner: COMMISSIONER OF INCOME-TAXI WEALTH TAX, FAISALABAD ZONE, FAISALABAD VS Respondent: Messrs GHULAM SHABBIR & CO.
Court Name: Lahore High Court Judge(s): Mian Saqib Nisar, Sh. Azmat Saeed Title:COMMISSIONER OF INCOME-TAXI WEALTH TAX, FAISALABAD ZONE,
FAISALABAD vs Messrs GHULAM SHABBIR & CO. Case No.: Regular First Appeal No.80 of 2003 Date of Judgment:2004-12-07 Reported As: 2005 PTD 1833 Result: Appeal dismissed Judgment ORDER This is an appeal under section 136 of the Income Tax Ordinance, 1979, through which, the appellant seeks the determination of the following, as the question of law:- "Whether under the facts and circumstances of the case, the learned Income Tax Appellate Tribunal, was justified, to hold that investment of Rs.30,09,118 was considered in the case of AOP in the assessm ent year 1992-1993." 2. We have heard learned counsel for the appellant and find the above being hardly a question of law, within the purview of section 136 of ITO, calling for determination by this Court. In fact, the above, is a question, which is depended upon the ascertainment of the facts, the forums below have duly applied the correct law, to the adjudged facts and have arrived at a definite conclusion, resultantly, this appeal/ reference has no force/merit, which is hereby dismissed. .