Law: Income Tax Ordinance, 2001

Section: 131(5),132(7),133

Law: Criminal Procedure Code (V of 1898)

Section: 344

Law: Civil Procedure Code (V of 1908)

Section: OrderXVII,Rule1,Rule2

Law: Constitution of Pakistan, 1973

Section: 199

(a) Income Tax Ordinance (XLIX of 2001)- -Ss. 131(5), 133 & 132(7)-Constitution of Pakistan, Art. 199- Constitutional petition-Maintainability-Disposal of appeals by the Appellate Tribunal-Nature of and distinction between, jurisdiction of Appellate Tribunal under Ss. 131(5) & 132 of the Income Tax Ordinance, 2001-Interim relief under S. 131(5) of the Income Tax Ordinance, 2001-Orders of Appellate Tribunal amenable to Reference before the High Court under S. 133 of the Income Tax Ordinance, 2001-Alternate remedy-Scope-An order on an application for interim relief was required to be passed by Appellate Tribunal under S. 131(5) of the Income Tax Ordinance, 2001 whereas a Reference application was filed under S. 133(1) of the Income Tax Ordinance, 2001; under which section a Reference application could only be filed against an order of Appellate Tribunal communicated under S. 132(7) of the Income Tax Ordinance, 2001-Section 131 of the Income Tax Ordinance, 2001 provided procedure for filing appeal whereas S. 132 of the same, dealt with power of Appellate Tribunal for disposal of appeals-Appeals were decided through final order made under S. 132 of the Income Tax Ordinance, 2001 and under S. 131(5) Income Tax Ordinance, 2001, application for interim relief was decided during proceedings of the main appeal-Both orders being distinct in nature and character, could not be treated alike for purpose of Reference application under S. 133 of the Income Tax Ordinance, 2001-No statutory remedy was provided in the Income Tax Ordinance,2001 against an order made under S. 131(5) of the Income Tax Ordinance, 2001 for refusing to grant stay or interim relief, therefore, Constitutional petition against the same under Art. 199 of the Constitution, was maintainable as no other adequate alternate remedy was provided by law. C.P. No.53 of 2007 and 83 of 2012 and Imran Raza Zaidi v. Government of Punjab 1996 SCMR 645 ref. The Commissioner Inland Revenue v. Tariq Mehmood and others 2015 PTD 120 and The Commissioner Inland Revenue v. Messrs Macca CNG Gas Enterprises and others 2015 PTD 515 rel. (b) Income Tax Ordinance (XLIX of 2001)- -Ss. 131(5), 132 & 121-Constitution of…

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