Law: Income Tax Ordinance, 2001

Section: 122C,127,137,133

Law: Azad Jammu and Kashmir Interim Constitution Act, 1974

Section: 56

Law: General Clauses Act, 1897

Section: 5,6,6A

Income Tax Ordinance (XLIX of 2001)--- ----Ss. 122C, 127, 137 & 133---General Clauses Act (X of 1897) Ss. 5, 6 & 6-A---Azad Jammu and Kashmir Interim Constitution Act (VIII of 1974) S.56---Provisional assessment---Section 122C of the Income Tax Ordinance 2001---Nature---Question before the High Court was whether S.122C of the Income Tax Ordinance regarding provisional assessment, could be applied retrospectively and whether the right of appeal provided under S. 127 of the Income Tax Ordinance, 2001 was available to a taxpayer in order to impugn an order under S. 122C of the Ordinance---Held, that perusal of S. 56 of Azad Jammu and Kashmir Interim Constitution Act, 1974 read with Ss. 5,6, 6-A and other enabling provisions of the General Clauses Act, 1897; for interpretation of statutes regarding "coming into operation of the enactment" "effect of repeal" etc; it became crystal clear that S. 122C of the Income Tax Ordinance, 2001 could neither operate retrospectively nor could it take away right of appeal of taxpayer provided under S. 127 of the Income Tax Ordinance, 2001---Income Tax Ordinance, 2001 was amended whereby S. 122C was inserted, and it had not been given retrospective effect, rather it had been enforced from date of coming into force of amending statute---Right of appeal under S. 127 of the Income Tax Ordinance, 2001 was a substantive right which could not be taken away by addition of S. 122C of the Ordinance---Tax under provisional assessment order under S. 122C of the Income Tax Ordinance, 2001 had been made payable vide S. 137 of the Ordinance and such scheme of law suggested the prospective applicability of S. 122C of the Ordinance---Law followed events and laws of the time of occurrence/incident would apply, hence the law of the year for which the assessment was made, would be applied in order to make assessment of tax amount---Reference was answered, accordingly. 2011 SCR 390; 2006 SCR 396; PLD 1996 SC (AJ&K) 1 and Commissioner Inland Revenue v. Islam-ud-Din and others 2014 PTD (Trib.) 1018 rel. ORDER SARDAR ABDUL HAMEED KHAN, J.---Through the above captioned Tax reference applications the applicants have assailed the validity and…

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