Law: Income Tax Ordinance, 2001

Section: 133(5),136(6)

Income Tax Ordinance (XLIX of 2001)---Ss. 133(5) & 136(6)---Amendment of assessment---Reference to High Court---Scope---Procedure---Provisions of S.136(6) of (repealed) Income Tax Ordinance, 1979 and S.133(5) of Income Tax Ordinance, 2001, relating to Reference to High Court---Distinction---Under provisions of S.136(6) of (repealed) Income Tax Ordinance, 1979, Tribunal was required to pass an order where it was necessary to dispose of the case conformably to the of High Court; whereas S.133(5) of Income Tax Ordinance, 2001, Tribunal was not required to pass any order, rather the order of Tribunal would stand modified accordingly by operation of law---Tribunal had no power to comment even on the delivered by High Court---Order under the repealed Ordinance was only an administrative order to be communicated to the parties pointing out necessary effect of High Courts s to bring the order of the Tribunal in conformity with the passed by High Court---Under the new provision of law, the order sent by High Court, was required to be placed in respective file only---Order passed by High Court being self-explanatory, parties concerned were bound by that . Elli Lilly Pakistan (Pvt.) Ltd. (2009) PTD 1392 ref. ORDER SHAHID JAMIL KHAN (JUDICIAL MEMBER).---These appeals are fixed upon receiving a judgment dated 17-2-2010 by Lahore High Court, Lahore. Honourable Court has sent this judgment under its seal, as required under section 133 subsection (5) of Income Tax Ordinance, 2001. These appeals were decided by this Tribunal and following questions of law, from the judgment of Tribunal were placed before Honourable High Court:-- (i) "Whether under the facts and in circumstances of the case the learned ITAT was legally justified in holding that section 122(5A) of the Income Tax Ordinance, 2001 brought into statute through Finance Act, 2003 is not applicable to the assessments completed before the promulgation of the Income Tax Ordinance, 2001, whereas the amendment brought in through Finance Ordinance, 2002 in subsection (1) of section 122 extends the applicability of section 122 to the assessments completed under the provisions of Income Tax Ordinance, 1979 as well? (ii)…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492