Law: Income Tax Ordinance, 2001

Section: 113,122(5A),133(1),Second Schedule,Part-III,clause8

Income Tax Ordinance (XLIX of 2001)----Ss.113, 122(5A), 133(1) Second Schedule, Part-III, clause 8---Tax rebate, entitlement of---Authorities were aggrieved of order passed by Appellate Tribunal Inland Revenue against tax rebate allowed to taxpayer who was not distributor of pharmaceutical products---Validity---While allowing appeal of taxpayer, Appellate Tribunal Inland Revenue had erroneously found pharmaceutical products to fall within the fast moving consumer goods, therefore, taxpayer was not entitled to any rebate on that basis---High Court set aside order in question and remanded the matter to Appellate Tribunal Inland Revenue for decision afresh---Reference was allowed accordingly. Syed Mukhtar Hussain Shah v. Mst. Saba Imtiaz PLD 2011 SC 260; Chairman Pakistan Railway v. Shah Jehan Shah PLD 2016 SC 534; Mst. Samra Ashfaq v. Government of N.W.F.P. 1996 SCMR 273; Commissioner Inland Revenue, Lahore v. Saritow Spinning Mills Ltd. 2016 PTD 786; Province of East Pakistan v. Sharafatullah PLD 1970 SC 514; Al-Samrez Enterprises v. Federation of Pakistan 1986 SCMR 1917; Molasses Trading and Export (Pvt.) Ltd. v. Federation of Pakistan 1993 SCMR 1905; Manzoor Ali v. UBL 2005 SCMR 1785; Muhammad Tariq Badr and another v. National Bank of Pakistan 2013 SCMR 314; Malik Muhammad Inam and others v. Federation of Pakistan 2006 SCMR 1670; Commissioner Inland Revenue v. Messrs Haier Pakistan (Pvt.) Ltd. 2018 PTD 1582; Karamat Hussain v. WAPDA and another 1998 PLC (C.S.) 507; Commissioner of Sales Tax, Rawalpindi v. Messrs Raja Abdul Razaq Zia ul Qamar 1973 PTD 19; Commissioner of Income Tax, Companies Zone-II, Karachi v. Messrs Sindh Engineering (Pvt.) Ltd., Karachi 2002 SCMR 527 and Messrs Al-Khair Gadoon Ltd. v. The Appellate Tribunal and others 2019 SCMR 2018 rel. JUDGMENT: RAHEEL KAMRAN, JUSTICE:---.--- This is an Income Tax Reference (ITR) under section 133(1) of the Income Tax Ordinance, 2001 (Ordinance) being decided along with ITR Nos. 27 and 31 of 2015 as common questions of law and facts are involved in these cases inter se the same parties for tax years 2011, 2012 and 2013. 2. These ITRs were entertained by order dated 10.01.2018 to consider the following…

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