Law: Income Tax Ordinance, 2001

Section: 120,122(1),127,131,131(1),131(5),132(3), 132(7),132(10),133,133(1),

Law: Federal Excise Act, 2005

Section: 34

Law: Sales Tax Act, 1990

Section: 46(2)

Income Tax Ordinance (XLIX of 2001)- -Ss. 133, 132 & 131-Jurisdiction of High Court under S. 133 of the Income Tax Ordinance, 2001-Scope-Reference under S. 133 of the Income Tax Ordinance, 2001-Competence-Reference against interlocutory order passed under Ss. 131 & 132 of the Income Tax Ordinance, 2001-Scope-Question before the High Court was whether an order under S. 131(5) of the Income Tax Ordinance, 2001 made by Appellate Tribunal, was amenable to jurisdiction of High Court under S. 133 of the Income Tax Ordinance, 2001-Held, that literal reading of S. 133 of the Income Tax Ordinance, 2001 suggested that jurisdiction under S.133 could only be invoked against an order of the Tribunal communicated under S. 132(7) of the Income Tax Ordinance, 2001 and none other-Only final order was amenable to jurisdiction under S. 133 and an order interlocutory in nature could not be subjected to the same-Reference was answered, accordingly. Dowell Schlumberger (Wastern) S.A. v. Federation of Pakistan and others 2016 PTD 1702 and Mst. Shagufta Abdullah v. Commissioner Inland Revenue and others 2015 PTD 1855 distinguished. Messrs Squibb Pakistan (Pvt.) Ltd. and another v. Commissioner of Income Tax and another 2017 PTD 1303 and Pak Gulf Construction (Pvt.) Ltd. v. Commissioner Inland Revenue 2016 PTD 1061 rel. THIS ORDER PASSED BY: SHAHID JAMIL KHAN, JUSTICE:---.--- This order will dispose of Tax Reference No.86719 of 2107 titled as "Commissioner Inland Revenue Zone-V vs. M/s T.N.W. Engineering Works" and Tax Reference No.86725 of 2107 titled as "Commissioner Inland Revenue Zone-V vs. M/s T.N.W. Engineering Works" as these arise out of consolidated judgment relating to Tax Years 2010 & 2011. 2. The key issue before us is the scope of section 133(1) of the Income Tax Ordinance 2001 ("Ordinance") and whether an order passed, by the Tribunal, in exercise of powers under subsection (5) of Section 131 of the Ordinance is amenable to jurisdiction conferred on this Court under section 133(1)-ibid. 3. Briefly, the facts necessary for adjudication of the lis at hand are that return of income was taken as assessment of taxable income for the relevant year under Section 120…

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