Law: Income Tax Ordinance, 2001

Section: 122(5A),133

Income Tax Ordinance (XLIX of 2001)- -Ss. 122(5)(a) & 133-Reference-New plea-Plea raised by department was that provisions of S. 122(5)(a) of Income Tax Ordinance, 2001, could be invoked in case of misclassification of head of income-Validity-Question proposed by department did not arise from the order passed by Appellate Tribunal Inland Revenue, as it was neither raised nor argued or had been decided by the Tribunal- Proposed question could not be termed as a question of law arising from the order passed by Appellate Tribunal Inland Revenue-Scope of reference under S. 133 of Income Tax Ordinance, 2001, was only limited to the extent of examining the question of law- High Court declined to interfere in the order passed by Appellate Tribunal Inland Revenue-Reference was dismissed in circumstances. Commissioner of Income Tax North Zone v. Mst. Wazirunnisa Begum 1972 SCMR 116; Messrs Allied Engineering Services Ltd. v. Commissioner of Income Tax and another 2015 PTD 2562; Ghulam Mustafa Jatoi v. Commissioner of Income Tax, Central Zone-B, Karachi 2006 PTD 1647 and Ahmad Karachi Halva Merchants and Ahmed Food Products v. Commissioner of Income Tax, Karachi 1982 SCMR 489 ref. THIS ORDER PASSED BY: AQEEL AHMED ABBASI, JUSTICE Through instant reference application, the applicant department has formulated the following question, which according to learned counsel for the applicant, is a question of law arising from the impugned order dated 14.12.2010 passed by the Appellate Tribunal, Inland Revenue (Pakistan) Karachi in I. T.A. NO.44/KB/2008, Tax Year 2003:- "Whether in the facts and circumstances of the case and without considering the legality and merit of amendment of assessment for tax year 2003 on the basis of misclassification of a head of income under the then operative Section 122(5)(a), the learned Tribunal was justified in invalidating the amendment order?" 2. Learned counsel for the applicant has read out the impugned order passed by the Appellate Tribunal as well as the order of the two authorities below and submits that the applicant department has the authority to invoke the provisions of section 122(5)(a) of the Income Tax Ordinance, 2001 in the case…

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