Law: Income Tax Ordinance, 2001

Section: 133

Law: General Clauses Act, 1897

Section: 24A

[Income Tax Ordinance (XLIX of 2001)]....Section. 133---General Clauses Act (X of 1897), S.24-A---Reference to High Court---Exercise of power under enactments---Nome Tax. Appellate Tribunal, in the present case, had observed in its order that "Departmental Representative, who represented the appellant department before the Tribunal, had not much to say to support the grounds of appeal and after perusing the order of the Commissioner of Income Tax (Appeals), the Tribunal was of the opinion that the order of the Commissioner of Income Tax was very clear on the issues and did not require any interference" which meant that the Tribunal fully subscribed to the reasons given by the Commissioner for dismissing the appeal, Tribunal presumably adopted them---Departmental Representative had not argued before the High Court that Commissioner had not given any reason for allowing the appeal which had led to the filing of the appeal before the Tribunal by the appellant--Held, impugned order of the Tribunal did not violate the provisions of S.24-A, General Clauses Act, 1897. (b) Income lax Ordinance (XLIX of 2001) S. 133---Reference to High Court---Questions which had arisen from the factual findings of the forums below being questions of facts could not be adjudicated by High Court in advisory jurisdiction under S.133 of the Income Tax Ordinance, 2001. ORDER MUHAMMAD ATHER SAEED J.---We had on 26-8-2010 passed the following short order in Court:-- "By these Income Tax Reference Applications filed against the order of the Tribunal dated 20-11-2009 in I.T.A. No.686/KB/2009 the following questions said to be questions of law arising out of the order of Tribunal, order have been proposed for the opinion of this Court:-- (1) Whether under the facts and circumstances of the case the learned Tribunal was justified in deleting addition on account of gain on disposal of fixed assets, without giving any reasons as required under section 24-A of the General Clause Act, 1897. (2) Whether under the facts and circumstances of the case the learned Tribunal was justified in deleting addition on account of fixed assets when the same was made due to valid reason discussed in the order under…

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