THIS ORDER PASSED BY:

NASIM SIKANDAR, J.-This is a case stated by the Lahore Bench of the Income Tax Appellate Tribunal. The following question of law has been framed for our consideration and reply:"Whether on facts and circumstances of the case the ITAT was justified in confirming the order of the A.A.C. deleting the penalty imposed under section 91 of the Income Tax Ordinance, 1979 on the ground that assessment/demand in original has been modified in appeal."2. According to the statement of the case after framing assessment in respect of the assessee, an individual, the Assessing Officer proceeded to impose penalty of Rs.16,115 under section 91 of the Income Tax Ordinance, 1979. On appeal penalty so imposed was deleted on the ground that assessment on the basis of which it was imposed was modified. The learned Tribunal maintained the findings by relying upon a judgment of this Court in re: CIT v. Begum Mumtaz Jamal PLD 1976 Lah. 761.3. In a recent opinion while disposing of C. T. R. No. 105 of 1993 re: C...