Law: Income Tax Ordinance, 1979

Section: 136(2)

Income Tax Ordinance (XXXI of 1979)- -Ss. 136(1), 136(2) & 156-Reference-Limitation-Refusal to refer question of law to High Court-Miscellaneous application against original order dated 07-02-2001 was dismissed on 28-08-2001 which did not merge in original order-Effect-Authorities were required to challenge original order dated 07-02-2001 separately within limitation as application under S. 136(1) of Income Tax Ordinance, 1979 was filed on 04-01-2002-Validity-Application was barred by time and Income Tax Appellate Tribunal rightly declined to refer the matter to High Court-Order of Income Tax Appellate Tribunal dated 07-02-2001 could not be rectified under S.156 of Income Tax Ordinance, 1979, unless there was any mistake or error apparent on record-High Court declined to frame and answer proposed question of law-Reference was dismissed in circumstances. Messrs Hong Kong Chinese Restaurant, Main Boulevard Gulberg, Lahore v. Assistant Commissioner of Income Tax Circle 6, Lahore and another 2002 PTD 1878; Commissioner of Income Tax v. Messrs Rizwan Brothers 2005 PTD 2537 and Commissioner of Income Tax/Wealth Tax v. Muhammad Naseem Khan 2013 PTD 2005 rel. THIS ORDER PASSED BY: Abid Aziz Sheikh and Shahid Karim, JJ:---- This application has been filed under section 136(2) of the Income Tax Ordinance, 1979 (Repealed Ordinance) against the order dated 27.2.2002 (impugned order) passed by Income Tax Appellate Tribunal, Lahore Bench, Lahore (Tribunal), whereby application of the department under section 136(1) of the repealed ordinance for referring questions of law to this Court was declined. 2. Learned counsel for the applicant submits that impugned order of the Tribunal is not correct and therefore, following questions of law may be framed and answered by this Court. i) "Whether on the facts and circumstances of the case the learned ITAT was justified in relying upon a judgment of Superior Court which did not exist in the field at the time of the order passed by the learned ITAT?". ii) "Whether on the facts and circumstances of the case the learned ITAT was justified to reject the miscellaneous application of the department by observing that the incorrect…

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