Law: Income Tax Ordinance, 2001

Section: 132,132(7),133,133(1),133(5),221

Law: Income Tax Ordinance, 2001

Section: 132,132(7),133,133(1),133(5),221

(a) Income Tax Ordinance (XLIX of 2001)----Ss. 132, 133 & 221---Reference to High Court---Limitation---Order passed by Appellate Tribunal Inland Revenue was assailed by authorities beyond the period of 90 days---Effect---Authorities had assailed the order rejecting application filed under S. 221 of Income Tax Ordinance, 2001, and not the one from the order under S. 132 of Income Tax Ordinance, 2001---Reference was required under S. 133(1) of Income Tax Ordinance, 2001, to be filed within 90 days from communication of order under S. 132(7) of Income Tax Ordinance, 2001---Appellate Tribunal was bound to communicate its order under S.132(7) of Income Tax Ordinance, 2001, to taxpayer and Commissioner---No reference could be filed on question arising from order passed under S. 132 of Income Tax Ordinance, 2001---Question was answered in negative in circumstances. Commissioner Inland Revenue v. Messrs Khan CNG and Filling Station and others 2013 PTD 884; Commissioner of Income Tax Company's II, Karachi v. Messrs National Food Laboratories 1992 PTD 570; Commissioner of Income-Tax Companies No.1, Karachi v. Messrs Hassan Associates (Pvt.) Ltd., Karachi 1994 PTD 1256; The Lungla (Sylhet) Tea Co. Ltd., Sylhet v. Commissioner of Income-Tax, Dacca Circle, Dacca 1970 SCMR 872; The Commissioner of Income Tax v. Messrs Smith, Kline and French of Pakistan Ltd. and others 1991 PTD 999 and 1991 SCMR 2374 ref. (b) Income Tax Ordinance (XLIX of 2001)--- ----S.133---Reference to High Court---Jurisdiction of High Court---Scope---High Court has to decide reference application on fact and circumstances founded by Appellate Tribunal, which is the last fact finding forum---High Court cannot change finding of facts arrived at by Appellate Tribunal---Opinion of High Court under S. 133 of Income Tax Ordinance, 2001, is binding on it. ORDER This order shall decide instant reference application along with I.T.R. No.16 of 2013 (relating to tax years 2004 and 2005), arising out of a common order dated 2-7-2011, passed by the Appellate Tribunal Inland Revenue. 2. Facts briefly are that respondent No.1 (tax payer) drew income from running a CNG station. The returns filed, for the relevant…

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