ORDER

MUHAMMAD ATHAR SAEED, J.-These reference applications have been filed against the common order of the Income Tax Appellate Tribunal, dated 6-12-1995 in R.As. Nos. 15/KB of 1995-96 to 19/KB of 1995-96, whereby the' Tribunal had refused to refer the questions proposed under section 136(1) for the opinion of this Court. By these reference applications the applicant seeks the opinion of this Court on the following common questions:--(i) Whether in the absence of any finding to the effect that the method of accounting employed by the applicant was not the same as was accepted by Income Tax Authorities in the past, the learned Tribunal was right in upholding rejection thereof under subsection (3) of section 32 of the Income Ordinance, 1979?(ii) Whether in the absence of any finding to the effect that purchases or expenses debited to trading accounts or sales credited to trading accounts were unvouched or unverifiable and consumption of "News Print" in terms of quantities having been satisfac...