JUDGMENT

NASIM SIKANDAR, J.-In this reference application under section 133(4) of the Income Tax Ordinance, 2001 the revenue through Commissioner of Income Tax/Wealth Tax Multan Zone, Multan claims that following questions of' law arise out of vthe order of the Tribunal, dated 25-7-2002:---(1) "Whether the learned appellate authorities were justified to entertain the evidence produced by the assessee regarding filing of revised return without perusing/examining the record of the office of the Commissioner of Income Tax".(2) "Whether evidence of an official regarding receipt of a return was entertainable when he was not authorized to do so".(3) "Whether the appellate authority were justified to entertain a piece of evidence which was not bona fide but a result of collusive arrangement with an unscrupulous official".2. Earlier a Division Bench of the Tribunal declined reference of these questions to this Court on 15-2-2003 on the ground that the evidence of alleged collusive arrangement between t...