Law: Income Tax Ordinance, 2001

Section: 133,133(5),122(4A),111(1)(b)

Law: Income Tax Ordinance, 1979

Section: 136(6)

[Income Tax Ordinance (XLIX of 2001)].......Sections 133(5), 122(4A), 111(1)(b),.. Income Tax Ordinance (XXXI of 1979), Section 136(6),.. Appeals in hand were decided by this Tribunal, certain questions of law were placed before the Honourable High Court,.. These questions were answered by Honourable High Court in terms of by Honourable Supreme Court in a case referred supra,.. Counsel for the tax-payer pointed out that the questions proposed by department were different from the questions answered by Honourable Supreme Court,.. Order under the repealed provisions was only an administrative order to be communicated to the parties pointing out necessary effect of High Courts s to bring the order of the Tribunal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 Honourable High Court,. Under the new provision, the order sent by the Honourable High Court was required to be placed in respective file only,. Tribunal examined the provisions of Section 133(5), Income Tax Ordinance, 2001 along with Section 136(6), Income Tax Ordinance, 1979,.. Tribunal had no power to comment even on the of the Honourable High Court,.. Tribunal directed the office to send the copy of of the Honourable Lahore High Court, Lahore to respective parties who will be at liberty to approach Honourable Lahore High Court for redressal of their grievance, if any,.. M/s. Ely Lilly's case 2009 PTD 1392 (S.C.) referred. ORDER These appeals are fixed upon receiving a judgment dated 09.06.2011 by Lahore High Court, Lahore. Honourable Court has sent this judgment under its seal, as required u/s 133 sub-section (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 on the facts and circumstances of the case, the provisions of section 122(4A) of the Income Tax Ordinance, 2001 brought into statute through Finance Act, 2003 is not applicable to the assessments finalized prior to 01-07-2003, whereas…

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