Law: Income Tax Ordinance, 1979

Section: 80D(1),107AA,131,134,136

(a) Income Tax Ordinance (XXXI of 1979)---Ss 80-D(1) & 107-AA---Tax credit for investment admissible under S.107-AA of Income Tax Ordinance, 1979 claimed to be adjusted against minimum tax payable by taxpayer under S. 80-D thereof---Validity---Provision of S. 80-D of Income Tax Ordinance, 1979 starting with non obstante clause had imposed minimum tax on certain persons, thus, any deduction of any allowance, rebate or credit therefrom, would definitely be a defiance of law---Intention of law makers by using such clause would be to oust other provisions of law, which were inconsistent with provisions of a section starting with such clause---Such adjustment would defeat objects of law makers with which S.80-D of Income Ordinance, 1979 was introduced---Words "credits or rebates in tax" mentioned in Expln. to S. 80-D(1) of Income Tax Ordinance, 1979 would include tax credit pertaining to S. 107-AA also---Provision of S.80-D of the Ordinance, till deletion of its non obstante clause would enjoy overriding effect over provision of S. 107-AA introduced subsequently---Such claimed adjustment would not be available to taxpayer in circumstances. 2009 PTD 654; 2009 PTD 1187 and 2005 PTD 259 ref. Elahi Cotton Mills v. CIT PLD 1997 SC 582 rel. (b) Interpretation of statutes--- ----Section of a statute starting with non-obstante clause---Effect---Intention of law makers by using such clause would be to oust other provisions of law, which were inconsistent with provisions of a section starting with such clause. (c) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 134 & 136---Decision of Appellate Tribunal---Not binding upon High Court. JUDGMENT IRFAN SAADAT KHAN, J.---This Income Tax Reference Application (ITRA) has been filed against the order passed by the Income Tax Appellate Tribunal (ITAT) in I.T.A 1394/KB of 2003 pertaining to the assessment year 2001-2002 dated 6-3-2008 by raising the following questions of law:-- (i) The Memo. of Appeal filed under section 131 was signed by the Taxation Officer and not by the Commissioner of Income Tax, whether the Income Tax Appellate Tribunal was justified in admitting the Appeal instead of dismissing and rejecting the Appeal…

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