Law: Income Tax Ordinance, 2001

Section: 121,122,122(c),133,137,177(10),182,182(1 )

Income Tax Ordinance (XLIX of 2001)- -Ss. 182(1), 137 & 133-Offences and penalties under the Income Tax Ordinance, 2001-Penalty for failure to furnish a return or statement-"Tax payable" meaning of--Explanation regarding meaning of expression "tax payable", inserted into S. 182(1) of the Income Tax Ordinance, 2001 could not have retrospective effect- Scope-Question before the High Court was whether explanation inserted in S. 182(1) by Finance Act, 2011, relating to meaning of the term utax payable " was only applicable from tax year 2012-Validity- Per explanation inserted through the Finance Act, 2011 expression utax payable " had been redefined in such a manner that it changed the purport of the said expression to the disadvantage of the taxpayer and the same could not be given retrospective effect, and would therefore apply to the tax year 2012 onwards-Reference was answered, accordingly. Commissioner Inland Revenue, Zone-Ill v. Messrs General Tyre and Rubber Company of Pakistan Ltd., Karachi 2013 PTD 387; Commissioner Inland Revenue Legal Division, RTO, Karachi v. Messrs Munir Associates I.T.R.A. No.38 of 2010, dated 1.10.2010 and Kingcrete Builders through General Manager v. C.B.R. through Chairman CBR, Islamabad (2013) 108 Tax 363 (H.C. Isl) rel. THIS ORDER PASSED BY: AQEEL AHMED ABBASI, JUSTICE:---.--- Through instant Reference Application, the applicant department has proposed following question, which according to learned counsel for the applicant, is a question of law arising from the impugned order dated 14.05.2012, passed by the Appellate Tribunal, Inland Revenue, Karachi in I.T.A. No.897/KB-2011 (Tax Year-2008):- "Whether on the facts and circumstances of the case the learned Appellate Tribunal Inland Revenue was justified in holding that explanation inserted through Finance Act, 2011 in S.No.l of the Table in subsection (1) of Section 182 of Income Tax Ordinance, 2001, is applicable from tax year 2012 and onwards"? 2. Learned counsel for the respondent, at the very outset, submits that the controversy agitated in the instant case and the question proposed through instant Reference Application has already been decided by this Court in the case…

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