Law: Income Tax Ordinance, 2001

Section: 131,115(4),153(1)

(a) Income Tax Ordinance (XLIX of 2001)--- ----S.131---Reference/appeal to High Court must be supported with certified copy of impugned order. Naseer Mughis Ltd. v. CIT Lahore 1991 PTD 871 rel. (b) Income Tax Ordinance, (XLIX of 2001)---S.131---Income Tax Rules, 2002, R.78---Reference/appeal to High Court---Objection that reference/appeal not filed in prescribed firm along with a statement of case was liable to be dismissed on merits---High Court repelled such objection to be of hypertechnical nature. Khalid Saeed v. Shamim Rizwan 2003 SCMR 1505 and Director, Directorate-General of Intelligence and Investigation and others v. Messrs Al-Faiz Industries (Pvt.) and Ltd. others 2006 SCMR 129 ref. (c) Income Tax Ordinance (XLIX of 2001)--- ----Ss. 115(4) & 153(1)---Transport/carriage services, rendering or providing of---Presumptive tax regime, applicability of---Such services were covered under S.153(1)(b) of Income Tax Ordinance, 2001, thus; tax deducted at source would be adjustable and filing of statement under S.115(4) thereof would not be required---Principles. Premiers Mercantile Services (Pvt.) Ltd. v. Commissioner of Income Tax Karachi (2008) 97 Tax 89 and 1991 PTD 871 ref. (d) Income Tax Ordinance (XLIX of 2001)--- ----S.131---Revenue/appeal to High Court---Interpretation of a statutory provision by revenue authorities would not be binding on High Court. (e) Income Tax Ordinance (XLIX of 2001)--- ----S.234---Provision of S.234 of Income Tax Ordinance, 2001---Scope---Such provision not a charging provision, but simply provides machinery for recovery/deduction of advance income tax. JUDGMENT TARIQ JAVAID, J.---This judgment shall dispose of the instant Tax Reference as well as T.R. No.99 of 2008 (Commissioner Income Tax, Legal Division, Regional Tax Office, Multan v, Messrs Cress Gas Carriers, Kacha Noor Shah Road, Sahiwal), T.R. No.100 of 2008 (Commissioner Income Tax, Legal Division, Regional Tax Office, Multan v. Messrs Crews Gas Carriers, Kacha Noor, Shah Road, Sahiwal), T.R.No.101 of 2008 (Commissioner Income Tax, Legal Division, Regional Tax Office, Multan v. Messrs Crescent Services, Arifwala Road, Sahiwal), T. R. No.102 of 2008 (Commissioner Income…

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