Law: Income Tax Ordinance, 2001

Section: 120,122(1),127,131(1)(5),132(3)(7)(10),1 33

Law: Sales Tax Act, 1990

Section: 46(2)

Law: Income Tax Ordinance, 1979

Section: 79

Law: Federal Excise Act, 2005

Section: 34

Income Tax Ordinance, 2001(XLIX of 2001)-- ----Ss. 131(1)(5), 120, 122(1), 127, 133 & 132(3)(7)--Tax Reference--Return of Income Tax--Assessment of taxable Income for relevant year--Interlocutory Order--Question of--Whether an order passed by tribunal in exercise of powers is a amenable--Determination--Jurisdiction--Scope of--Appeal filed by tax payer--Dismissed--Respondent filed appeal and stay was granted--Challenge to--Jurisdiction made available, thereunder, can be invoked only against an order of Tribunal communicated under sub-section (7) of Section 132 of Ordinance and none other--Specific reference to sub-section (7) of Section 132, ibid, is meaningful and must be given effect while ascertaining legislative intent--Import and nature of orders passed under Section 131(5) and Section 132 (3) of Ordinance are distinct, which distinction has to be acknowledged and appreciated while determining scope of jurisdiction under Section 133-ibid--Needless to mention that Section 133-ibid, per-se, draws conspicuous cleavage inter-se orders under Section 131(5) and one under Section 132 (3) of Ordinance, former being in nature of interim/interlocutory order, passed during pendency of appeal, and later attracting status of finality, certainly subject to decision under Section 133-ibid--A collective reading of sub-Sections (3), (7) & (10) of Section 132 would fortify point that only "final order" is amenable to jurisdiction under Section 133-ibid--It is reiterated that order communicated, to tax payer or Commissioner, under sub-section (7) of Section 132, providing essentially required eligibility for invoking jurisdiction of High Court under Section 133-ibid, is final for all intent and purposes, impregnated with questions of law arising out of such order. Federal Excise Act, 2005-- ----S. 34--Sales Tax Act, (VII of 1990), S. 46(2)--Income Tax Ordinance, (XLIX of 2001), S. 131(5)--Constitutional Jurisdiction--Scope and applicability of limitation--Question of--Whether stay order can be extended beyond a period of 180 days--Determination--"Time specified in Section 131(5) is directory and, therefore, if appeal is not decided within said period, stay would…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492