MUHAMMAD SHAFI SIDDIQUI, JUSTICE:---.---Appellants counsel argued this bunch of Income Tax Cases filed under section 136(2) of Income Tax Ordinance, 1979 from the record of Income Tax Case No.233 of 2001, which would cover all other connected cases, since a solitary common question of law is proposed i.e.Whether on facts and circumstances of the case learned ITAT was justified in holding that income from property is exempted from tax under Clause (93) of Second Schedule to Ordinance 1979 despite of the fact that it was neither a religious nor a charitable institution?2. Counsel has not pressed into service the first question as proposed in the memo. Tribunal decided the appeals on 26.07.2000 whereas an application under section 136(1) under Income Tax Ordinance, 1979 was filed for referring the matter to the High Court on the question proposed by appellant which application was declined on 31.03.2001 hence these Income Tax Cases filed on 28.09.2001, within 120 days of such receipt.3. W...