Law: Income Tax Ordinance, 1979

Section: 135,136(1),156,156(2),(4)

Law: Constitution of Pakistan, 1973

Section: 22

Law: Workers Welfare Fund Ordinance, 1971

Section: 4

ORDER The assessee has filed the above title miscellaneous application for the rectification of the order of this Tribunal, dated 1-4-2001 in MA (Rect) No. 42/KB/2003 (assessment year, 1992-93) and against the same order has also filed the reference application requesting for referring the following questions of law to the Hon'ble Court for the adjudication:- (i) Whether on the facts and in the circumstances of the case the learned Tribunal was justified in accepting miscellaneous application of the Income Tax Department after rejecting their appeal under section 135 and reference application under section 136(1) of the Income Tax Ordinance, 1979; (ii) Whether on the facts and in the circumstances of the case the learned Tribunal was justified in not strictly following the findings of the Hon'ble High Court given against question-4 in the case reported as 2002 PTD 14. Wherein the time for passing the order under section 4 was reduced from 90 days to 30 days; (iii) Whether on the facts and in the circumstances of the case the learned Tribunal was justified in accepting the order of the Assessing Officer as correct while it is established fact that the order was passed under section 4 of the Workers Welfare Fund Ordinance, 1971 on expiry of a period of 642 days instead of 90/30 days; (iv) Whether on the facts and in the circumstances of the case the learned Tribunal was justified in treating the order passed under section 4 after expiry of 642 days to have been passed under section 156 of the Income Tax Ordinance, 1979 which was passed without issuing any notice under subsection (2) of section 156 or without referring to section 156. (v) Whether on the facts and in the circumstances of the case the learned Tribunal was justified to ignore the mandatory provisions of section 156(2) and (4) of the Income Tax Ordinance, 1979:- (vi) Whether on the facts and in the circumstances of the case the learned Tribunal erred in not rejecting the miscellaneous application of the Department as the Assessing Officer had failed to pass the WWF order within a period of 30/90 days under section 4 of WWF Ordinance, 1971 and within four years under section 156(4) of the Income Tax…

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