Law: Income Tax Ordinance, 2001

Section: 131,132,133,b(ii)totheClause21(i)

Income Tax Ordinance (XLIX of 2001)- -Ss.133, 132 & 131-Reference to High Court-Nature of jurisdiction of High Court under S.133 of the Income Tax Ordinance, 2001-"Questions of law"-Scope-Order, based on concurrent findings of facts which otherwise did not suffer from any perversity or legal infirmity could not be altered by the High Court in its reference jurisdiction under S.133 of the Income Tax Ordinance, 2001-Under the jurisdiction of High Court in terms of S.133 of the Income Tax Ordinance, 2001 only substantial legal questions could be examined, which may arise from an order passed by the Appellate Tribunal whereas questions which required no interpretation of any provision of law, rules or regulations, or its application on undisputed facts of a case did not constitute a question of law to be decided by the High Court under S.133 of the Income Tax Ordinance, 2001. Collector of Customs, Port Muhammad Bin Qasim, Karachi v. Messrs Kaghan Ghee Mills (Pvt.) Ltd. 2008 SCMR 1538; Collector of Customs and another v. Messrs Fatima Enterprises Ltd and others 2012 SCMR 416; Messrs Gold Trade Impex and another v. Appellate Tribunal of Customs, Excise and Sales Tax and 2 others 2012 PTD 377 and Collector of Customs v. Messrs Qasim International Container Terminal (Pak.) Ltd. 2013 PTD 392 rel. THIS ORDER PASSED BY: AQEEL AHMED ABBASI, JUSTICE:---.--- Through instant reference application, the applicant department has proposed following questions, which according to learned counsel for the applicant, are questions of law arising from the order dated 06.11.2015 passed by the Appellate Tribunal, Inland Revenue (Pakistan), Karachi Bench, Karachi in I.T.A. N0.979/KB of 2013 (Tax Year 2012):- "1. Whether under the facts and circumstances of the case, the learned Tribunal was justified to delete the addition of Rs.4,0902,000 made under section 21 (m) on account of payment of wages in cash when such an addition was made only on account of payments of more than Rs. 15,000? 2. Whether under the facts and circumstances of the case, the learned Tribunal was justified to delete the addition of Rs. 4,09,2000 made under section 21 (m) on account of payment of wages in cash due…

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