Law:

Section:

(a) Income Tax Ordinance (XLIX of 2001)--- ---Ss. 122 & 132---C.B.R. Circular No. 7(2) dated 1-2-1994---Appeal to Appellate Tribunal---Completed assessment, amendment of---Issuance of first notice to assessee on 14-4-2010 requiring its compliance on 22-4-2010 served upon him on 17-4-2010---Issuance of second notice to assessee on 24-5-2010 requiring its compliance on 31-5-2010 served upon him on 26-S-2010---Passing of amendment order on 31-5-2010 by Assessing Authority---Validity---Assessee had been provided five days time through each such notice to respond thereto---According to C.B.R. Circular No. 7(2), dated 1-2-1994, assessee was required to be provided 15 clear days for giving his explanation---Ample opportunity had not been provided to assessee to explain his position through reply to such notices, thus he could not be penalized for default on part of Assessing Authority---Assessing Authority had no valid reason to amend completed assessment---Tribunal .set aside impugned order for being violative of such Circular. (b) Income Tax Ordinance (XLIX of 2001)--- ----S. 133(4)---Reference to High Court---Object---Such jurisdiction being purely advisory in nature could be invoked to resolve problematic and debatable legal questions instead of getting a decision for or against a party---Principles. Jurisdiction of High Court in terms of section 133(4) of the Income Tax Ordinance, 2001 is advisory in nature, clearly distinct and distinguishable from the appellate or revisional jurisdiction. The purpose of reference, therefore, should be only to resolve problematic and debatable legal question instead of getting a decision for or against a party. The object of the reference before High Court under section 133(4) of the Income Tax Ordinance, 2001 remains that an affirmative or negative reply to a question referred to High Court should furnish guidance to the parties for useful, comfortable and effective assessment proceedings on substantial legal issues of general interest. Certainly general practice on the part of the Department or assesses to convert the factual controversy into legal issues not falling with the purview of "question of law" cannot be approved…

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