Law: Income Tax Ordinance, 2001

Section: 57,122,122(5A),133,132(10)

(a) Income Tax Ordinance (XLIX of 2001)--- ----Ss. 133, 132(10) & 122---Reference to High Court---Jurisdiction of High Court under S.133 of the Income Tax Ordinance, 2001---Scope---Adjudication on issues not framed as questions of law---Limitation---Department impugned order of Appellate Tribunal in favour of respondent taxpayer and framed only one question of law with regard to interpretation of S. 57 of the Income Tax Ordinance, 2001---Contention of respondent taxpayer was that in addition to finding in favour of taxpayer with regard to S. 57 of the Income Tax Ordinance, 2001 the Tribunal had also held that assumption of jurisdiction by officer of the Department who passed amended assessment order under S.122 of the Income Tax Ordinance, 2001 was without lawful authority; and said finding of Appellate Tribunal had not been challenged by Department in the present reference, therefore, the same had attained finality---Held, that Appellate Tribunal had dealt with the merits of the case and had arrived at a definite finding in favour of the taxpayer, which had been challenged by the Department by proposing the question of law regarding S. 57 of the Ordinance, however, the Appellate Tribunal also held that the officer who had assumed jurisdiction in terms of S. 122(5A) of the Income Tax Ordinance, 2001 to amend the assessment order had no lawful authority to do so under the Ordinance hence, the amended assessment order stood vacated---Since the question of assumption of jurisdiction by officer who had passed the amended assessment order had been decided against the Department, which per se seemed to be accepted by the Department by not referring to the issue in any question of law in this regard in the present reference; therefore, finding of Appellate Tribunal in regard to issue of jurisdiction had attained finality in terms of S. 132(10) of the Income Tax Ordnance, 2001---By not referring to said issue in any question of law, the Department had therefore waived its right under the Income Tax Ordinance, 2001---Contention that the Department be allowed to raise the issue of jurisdiction at such this stage to meet ends of justice, could not be entertained at…

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