Law: Income Tax Ordinance, 2001

Section: 134(5)

Law: Income Tax Ordinance, 1979

Section: 136(1)

(a) Income Tax Ordinance (XXXI of 1979)-- --S. 134(5)--Reference to High Court--Enhancement of fee for filing appeal before Appellate Tribunal--Amendment introduced through Finance Act, 1994 in S. 134(5) of Income Tax Ordinance, 1979 and fee for filing an appeal before Appellate Tribunal was enhanced--Income Tax Appellate Tribunal referred question to the High Court to the effect that "whether amendment introduced in S. 134(5) of Income Tax Ordinance, 1979 was applicable only to the appeals pertaining to assessment year 1994-95 onwards"--Contention of department was that since the amendment introduced through Finance Act, 1994 with regard to filing of appeal was a procedural amendment therefore same would apply in the cases of previous years as well which were pending disposal before the Appellate Tribunal at the time of such amendment--Contention of taxpayer was that any amendment in law introduced through Finance Act, 1994 was to be applied prospectively unless retrospective effect was given by the legislature specifically-- Validity--Right of appeal against an adverse order was a statutory right--Appellate proceedings would be continuation of the original proceedings--Amendment introduced in law through Finance Act, 1994 were applicable prospectively in the year in which it had been inserted unless such retrospective effect had been given by the legislature-- Impugned order passed by the Appellate Tribunal did not suffer from any error or illegality--Question referred by the Appellate Tribunal was answered in affirmative against the department and in favour of taxpayer. Messrs Kurdistan Trading Company v. Commissioner Income Tax 2014 PTD 9 ref. Kurdistan Trading Company v. Commissioner Inland Revenue 2014 PTD 339; Commissioner Income Tax Karachi v. BRR Investment (Pvt.) Ltd., Karachi 2011 PTD 2148; Commissioner of Income Tax v. Shahnawaz and others 1993 SCMR 73 and Commissioner of Income Tax v. Humayun Elahi Shaikh 2011 PTD 145 rel. (b) Appeal-- --Right of appeal against an adverse order was a statutory right-- Appellate proceedings would be continuation of the original proceedings. JUDGMENT AQEEL AHMED ABBASI, J.--Since a common question has been referred…

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