Law: Income Tax Ordinance, 2001

Section: 131,132,132(7),133,133(1),156(1),221

(a) Income Tax Ordinance (XLIX of 2001)--- ----Ss. 132(7), 133 & 221---Reference---Maintainability---Merger, doctrine of---Applicability---Scope---Taxpayer filed application for rectification of before Appellate Tribunal Inland Revenue and same was partially allowed only to the extent of correction of some typographical errors---Validity---Appellate Tribunal Inland Revenue had merely rectified some typographical mistakes therefore, doctrine of merger was irrelevant---Doctrine of merger was based on principle that at one and the same time, not more than one order could be operative---Tax reference under S. 133(1) of Income Tax Ordinance, 2001 was competent within prescribed limitation if question of law had arisen out of an order communicated by Appellate Tribunal Inland Revenue under S. 132(7) of Income Tax Ordinance, 2001 and not an order passed under S. 221 of Income Tax Ordinance, 2001, notwithstanding doctrine of merger---High Court declined to interfere in matter as tax reference was filed under S. 133 of Income Tax Ordinance, 2001 and same was not competent---Reference was dismissed in circumstances. Commissioner Inland Revenue v. Tariq Mehmood and others 2015 PTD 120; Messrs Hong Kong Chinese Restaurant, Main Boulevard Gulberg, Lahore v. Assistant Commissioner of Income Tax, Circle 6, Lahore and another 2002 PTD 1878; Messrs Pak Saudi Fertilizer Ltd. Karachi v. Commissioner of Income Tax, Karachi 2006 PTD 1343; Messrs Habib Credit and Exchange Bank Limited v. Deputy Commissioner of Income-Tax 2001 PTD 785; Mahmood Barni v. Inspecting Additional Commissioner of Income-Tax, Gujranwala and another 2005 PTD 165; Messrs Airport Support Services v. The Airport Manager, Quaid-e-Azam International Airport, Karachi and others 1998 SCMR 2268; Col. (Retd.) Ayub Ali Rana v. Dr. Carlite S. Pune and another PLD 2002 SC 630; Sahabzadi Maharunisa and another v. Mst. Ghulam Sughran and another PLD 2016 SC 358; Commissioner of Income Tax, Karachi v. Messrs Shadman Cotton Mills Ltd. Karachi through Director 2008 SCMR 204 and Commissioner of Income Tax Company's II, Karachi v. Messrs National Food Laboratories 1992 PTD 570 ref. (b) Interpretation of statutes---…

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