ORDER

NASEEM SIKANDAR; J.-This is a case stated by the Lahore Bench of the Income Tax Appellate Tribunal under section 136(1) of the Income Tax Ordinance, 1979. The following questions of law have been referred by them:-"(a) Whether on the facts and in the circumstances of the case the learned Income Tax Appellate Tribunal was justified -n observing that the amendment made through Finance Bill, 1937 in section 65 of the Income Tax Ordinance, 1979 was not applicable to the assessment proceedings for 1982-83 initiated under section 65 on 2-6-1988, when the amendment had come into force with effect from 1-7-1987?(b) Whether on the facts and in the circumstances of the case, the proceedings -for earlier years could be initiated under section 65 when the return for 1986-87 was filed as `new Tax Payer' claiming `Immunity from Total Audit'."2. Learned counsel for the petitioner states and we will readily agree that question (b) needs to be answered in the negative. In a recent opinion expressed in ...