Law: Income Tax Ordinance, 2001

Section: 127,131,131(1),131(5),133

(a) Interpretation of statutes-- --Intention of legislature--Principle--In order to discover intention of legislature, provision has to be read as a whole. (b) Income Tax Ordinance (XLIX of 2001)-- --Ss. 127, 131 & 133--Reference--Interim injunction, grant of-- Principle--Assessee was aggrieved of order passed by Appellate Tribunal Inland Revenue rejecting application for interlocutory relief when no stay was granted in appeal pending before Commissioner Inland Revenue (Appeals)--Validity--Ingredients to be determined to decide an application seeking injunctive order were that a prima facie case was made out; that irreparable loss would be suffered to the taxpayer; and the balance of convenience or inconvenience--Appeal before Commissioner Inland Revenue (Appeals) was a statutory right provided under S.127 of Income Tax Ordinance, 2001--Refusal to grant an injunctive order, while the appeal was pending, had the effect of upholding the recovery of tax--Appellate Tribunal Inland Revenue did not properly appreciate first proviso to S.131 of Income Tax Ordinance, 2001, in its true perspective--Consolidated order passed by Appellate Tribunal Inland Revenue could not be held as a legal order therefore, the same was set aside--High Court remanded the matter to Appellate Tribunal Inland Revenue for decision afresh--Reference was disposed of accordingly. THIS ORDER PASSED BY: NOOR-UL-HAQ N. QURESHI, JUSTICE:---.--- Since above titled Reference Applications involve common questions of law and facts therefore same are being decided through this consolidated order. 2. The applicant, while assailing consolidated order dated 09.09.2014 of learned Appellate Tribunal Inland Revenue, Islamabad Bench, Islamabad passed in MA (Stay) Nos.527 to 531/IB/2014 for assessment years. 2008 to 2012, has filed above numbered Tax References for Tax Years 2009 to 2012, framing following questions of law said to have arisen out of said consolidated Oder referred above for consideration of this Court. Whether the learned ATIR erred by failing to appreciate that the applicants appeal against the order of the Commissioner Inland Revenue (Appeals) CIR (A) rejecting the application for…

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