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MUHAMMAD HUSSAIN versus RAZIA BIBI

Income Tax Ordinance 1979 Section 136 Income Tax Rules, 1982, 8 216 Reference Estimates for Sales of Exports An exporter announces sales on a CIF basis, but the Assessing Officer receives sales on FOB basis. The tribunal directed the appraisal officer to sell the CIF foundation to the department. Under section 136 of the Income Tax Ordinance 1979, the petition was moved to the Appellate Tribunal to seek opinion on two questions from the High Court. Was the Tribunal justified in the instruction that the CIF sale should be adopted by counting the income of the SC and whether the Tribunal was justified in that? On the basis of which section C (3) of the Income Tax Ordinance 1979 directed the adoption of the sale of the CIF, when the Assessing Officer rejected the commercial results of the Assisi, the reference to the restoration of reference was made on this basis. Excluded that the questions referred to were not questions of law which required the opinion of the High Court and were without merit list of advocates from Doaaba lawyer