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COMMISSIONER OF INCOME-TAX versus MESSRS BASHIR JAMIL & BROTHERS LTD.


The reference to the Income Tax Ordinance 1979 Sections 135 and 136 is the definitive forum of fact and law and the decision of the tribunal about the law is subject to the advice of the High Court, when it is sought as a reference under it. Goes On the question admitted under section 136 (l) or its subsection (2), when the failure of its application under section 136 (l) does not refer to the Assistance and Revenue Tribunal, The facts as well as the law's proposal. This assessment year is decided in the light of the tribunal's decision between the parties, which will be binding on the parties and will be a past and closed matter, whether later on by the tribunal itself or the High Court for a reference, or the Supreme Court on any outcome. Which reaches the tribunal

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