Law: Income Tax Ordinance, 2001

Section: 11(6),79(2),101,111,172(3),133

Law: Income Tax Rules, 2002

Section: 14,17,19B

Income Tax Ordinance (XLIX of 2001)- -Ss. 111 & 133-Reference to High Court-Unexplained income or assets-Scope-Department assailed order passed by Appellate Tribunal and submitted that Tribunal was not justified to delete levy of tax under S. Ill of Income Tax Ordinance, 2001-Validity-Appellate Tribunal had deleted the levy of tax after detailed scrutiny of facts and discussing merits of the case by invoking correct legal provisions and had categorically held that S. Ill of Income Tax Ordinance, 2001, was not attracted to the case-Facts were so obvious and clear that the department's point of view appeared to be an un-necessary effort- Deletion of levy was unexceptional-Reference application was decided against the applicant. ORDER This Reference Application under Section 133 of the Income Tax Ordinance, 2001 (the "Ordinance") has been filed by the Applicant, being dissatisfied by the order passed by the Appellate Tribunal Inland Revenue, (Headquarters Bench), Islamabad ("Appellate Tribunal") in I.T.A. NO. 488/IB/2018 (Tax Year 2008) dated 08.05.2019. 2. Following questions of law are pressed for our opinion in instant Reference, which are asserted to have arisen out of judgment:- (1) Whether under the facts and circumstances of the case the learned Appellate Tribunal was justified to ignore the basic legal question regarding taxability and chargeability of funds/sources to purchase property/assets in Pakistan by a Non-Resident Person? (2) Whether under the facts and circumstances of the case, the learned Appellate Tribunal was justified to ignore the legal issue that chargeability /taxability of a Non Resident person shall be governed in terms of provisions of Sections 11(6), 79(2), 101, 172(3) read with Section 111 of the Income Tax Ordinance, 2001? (3) Whether under the facts and circumstances of the case, the learned Appellate Tribunal was justified to ignore the legal issue that Double Taxation Treat cannot redundant the provision of Income Tax Ordinance, 2001 specifically Section 111 of the Income Tax Ordinance, 2001 when there is issue of seeking explanation regarding sources of investment made in purchase of property/assets by a Non Resident Person…

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