Law: Income Tax Ordinance, 2001

Section: 133

Law: Customs Act, 1969

Section: 196

Law: Sales Tax Act, 1990

Section: 47

Income Tax Ordinance (XLIX of 2001)----S. 133-Sales Tax Act (VII of 1990), S. 47-Customs Act (IV of1969), S. 196-General Clauses Act (X of 1897), S. 24-A-Reference to High Court-New plea-Question of law, non-framing of- Speaking orders-Authorities were aggrieved of finding of Appellate Tribunal and raised new pleas which were not raised before forums below-Validity-No question of law had arisen from the order passed by Appellate Tribunal, whereas questions proposed were questions of fact-While hearing reference application either under S. 47 of Sales Tax Act, 1990, or under S. 133 of Income Tax Ordinance, 2001, and under S. 196 of Customs Act, 1969, High Court could not exercise powers of appellate or revisional court or a Constitutional court-High Court had limited powers to examine and submit response only to substantial question of law which could arise from order passed by Appellate Tribunal-Question which was neither raised nor there had been any finding recorded by Appellate Tribunal, could not be raised for the first time before High Court in Reference particularly a question which involved scrutiny of disputed facts-High Court declined to interfere in order passed by Appellate Tribunal-Reference was dismissed in circumstances. Commissioner of Income Tax v. Electronic Industries Ltd. Karachi 1988 PTD 111 and E.M. Oil Mills and Industries Ltd. v. Commissioner of Income Tax, Audit Division II, Companies III, Karachi 2011 PTD 2708 rel. ORDER AQEEL AHMED ABBASI, J.-Through instant Reference Application the applicant department proposed three questions for consideration of this Court, however, at the time of arguing the matter, learned counsel for the applicant submits that he will press questions Nos.2 and 3 only, which according to learned Counsel, are questions of law arising from the impugned order passed by the Appellate Tribunal, the same are reproduced hereunder:- "(2) Whether under the facts and circumstances of the case the learned Tribunal was justified to uphold the deletion of capitalization of repair and maintenance expenses despite the fact that the amount had been transferred through JV from sales incentive account to repair and maintenance…

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