Law: Constitution of Pakistan, 1973

Section: 199

Law: Constitution of Pakistan, 1973

Section: 122(1),122(5),127,131(5),132(7),133,

Law: Income Tax Ordinance, 2001

Section:

Head Notes: Where reference could be filed on question of law under section 133 of Income Tax Ordinance, 2001 against order of Appellate Tribunal under section 132 (7) ---Court shall not exercise its jurisdiction under Art. 199 of The Constitution of Pakistan in presence of alternate remedy. (a) Constitution of Pakistan-------Art. 199---Constitutional jurisdiction of High Court---Scope---Alternate remedy---Jurisdiction of High Court under Art. 199 of the Constitution was limited to the extent provided thereunder---Where there was an alternate remedy available, it was the mandate of the Constitution that the High Court shall not exercise its jurisdiction under Art. 199 of the Constitution.(b) Income Tax Ordinance (XLIX of 2001)-------Ss. 131(5), 133 & 132(7)---Constitution of Pakistan, Art 199---Constitutional jurisdiction of High Court---Scope---Petitioner impugning order of Income Tax Appellate Tribunal---Alternate remedy of Reference under S. 133 of the Income Tax Ordinance, 2001 available---Interpretation of S. 131(5) of the Income Tax Ordinance, 2001---Petitioner/assessee impugned order of Appellate Tribunal whereby appeal of petitioner/assessee was disposed of---Contention of the petitioner was that the impugned order had not been passed by the Tribunal under S. 132(7) of the Income Tax Ordinance, 2001, but instead under S. 131(5) of the Ordinance therefore, the case of the petitioner did not fall within the purview of S. 133 of the Income Tax Ordinance, 2001 for filing of reference against the impugned order; thus the alternate remedy of reference was not available to the petitioner and the Constitutional petition was maintainable---Held, that contention that the Tribunal had passed an order under S. 131(5) of the Income Tax Ordinance, 2001 was misconceived and said section started with a non-obstante clause and specifically provided that mere filing of an appeal before the Tribunal could not be construed as suspension of recovery proceedings, unless the said recovery had been stayed by the Tribunal while the appeal before it was pending---Section 131(5) made it mandatory that if the Tribunal refused to stay recovery proceedings, tax shall be…