Law: Income Tax Ordinance, 2001

Section: 133,153,153(1)(b)(c),153(9)

[Income Tax Ordinance (XLIX of 2001)].......Sections. 133 & 153 (1)(b)(c), (9)... Clarificatory amendment in Fiscal statute - Scope & Purpose stated. 2008 PTD (Trib.) 1897 ref. THIS ORDER PASSED BY: IMTIAZ ALI, JUSTICE:----------------- Through this Tax Reference, filed under section 133 of Income Tax Ordinance, 2001 Commissioner of Income Tax, Inland Revenue, Peshawar, has referred a number of questions of law arising out of order of Appellate Tribunal dated 27-4-2010 for consideration of this Court. 2. Briefly stated, facts of the case are that respondent is an assessee, deriving income from execution of carriage contracts. He filed statement under section 115(4) of the aforesaid Ordinance for assessment year 2005. Later on, he filed a revised return under section 14(6) of the Ordinance ibid and in consequence to such revised return, applied for issuance of refund to the tune of Rs.5,87,349. His claim in the first instance was rejected by Taxation Officer but appeal filed by respondent before Commissioner Income Tax (Appeals) Peshawar was accepted vide order dated 11-9-2009 and he was found entitled to refund, as claimed, after due verification under the law. 3. Department objected to the aforesaid order of Commissioner Income Tax by preferring a further appeal to Appellate Tribunal, Peshawar Bench. The Tribunal, however, did not agree with the points raised by present petitioner and dismissed the appeal vide order dated 27-4-2010. Still not satisfied with the concurrent views of two forums below, instant Tax Reference has been filed for re-consideration of the Issues. 4. We have heard learned counsel for petitioner and have gone through the available record. 5. Although as many as five (05) questions have been proposed in the Reference but these are variations of the same theme. The crux of their case is that:-- (a) Providing of carriage under the contract is not included in services as defined in the Ordinance and because they are not rendering any services, therefore, tax deducted @ 2% at Rs.6,30,370 was not refundable/adjustable. (b) Even if by amendments in sections 153(1)(b) and (c) of the Ordinance, word "providing" was inserted, thus,…

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