Income-tax Act (XI of 1922)---

----S. 2(15)---Finance Ordinance (XXIV of 1961), Third Sched., Part I, Para. A proviso (II)---Total income---Computation of tax for purposes of proviso (II) of Para. A of Part I of the Schedule to Finance Act, 1961 without regard to the provision of S.16(1)(b) of the Act was justified.

Commissioner of Income Tax v. Anweraly Haji Noor Muhammad 1992 SCMR 458 = 1992 PTD 347 ref.

Nasrullah Awan for Applicant.

Respondent (absent).

Date of hearing: 28th October, 1993.

JUDGMENT

NASIR ASLAM ZAHID, CJ.---Learned counsel for the Department himself states that the question involved in this application under section 136(2) of (he Income Tax Ordinance, 1979, filed by the Department relating to the computation of Tax for purposes of proviso (II) of Para-A of Part I of the Schedule to the relevant Finance Act without regard to the provision of section 16(I)(b) of the Income Tax Ordinance has been finally settled by the Supreme Court in its decision in the case of Commissioner of Income Tax v. Anweraly Haji Noor Muhammad, reported in 1992 SCMR 458 = 1992 PTD 347. None present on behalf of the respondent.

2. In view of the aforesaid decision of the Supreme Court, the Income Tax Appellate Tribunal decided the question correctly.

3. In the circumstances, this application is dismissed but with no order as to costs.

M.BA./C-311/K

Application dismissed.