Law: INCOME TAX ORDINANCE 2001, INCOME TA 71X RULES 2002

Section: 234(5), 153(1)(b), 159(9), 170, 150, 170(4), 170(5), 114, 115, 169(3), 120, 122, 177, 133(5)

JUDGMENT Shahid Jamil Khan, JUDGE:- This judgment shall also decide PTR Nos. 329 to 333, 337 to 345, 347 to 351 of 2009 and PTR Nos. 86 to 93 of 2008, as the propositions of law, requiring expression of this Court’s opinion, are put forth in backdrop of common facts. Two sets of questions are arising from two independent orders by erstwhile Income Tax Appellate Tribunal (“Appellate Tribunal”), whereby Revenue’s appeals were dismissed for different reasons. Following questions of law are arising from order dated 06.08.2009:- “i) Whether on the facts and in the circumstances of the case, the learned ITAT was justified in upholding the order of the CIT(A) ignoring the statutory provision as laid down in section 234(5), read with section 153(1)(b) and 153(9) of the Income Tax Ordinance, 2001. ii) Whether on the facts and in the circumstances of the case, the learned ITAT was justified in ignoring Circular No.l 1 of 1991 wherein a carriage contract is clearly included in the definition of contract. iii) Whether “providing of service” and “rendering of service" are two situations as also given in Central Excise Service and Sindh Sales Tax and Excise Ordinance, 2000.” The other set of questions (reproduced below) are arising from Appellate Tribunal’s order dated 18.10.2007, which are proposed in PTR Nos. 86 to 93 of 2008:- “1. Whether on the facts and in the circumstances of the case, the learned ITAT was justified in holding that Taxation Officer has no jurisdiction u/s 170 of the Income Tax Ordinance, 2001 to determine proper amount chargeable to tax? 2. Whether on the facts and in the circumstances of the case the learned ITAT has erred by restricting the jurisdiction u/s 170 of the Income Tax Ordinance, 2001 only to the mechanical aspect of refund processing whereas the said Section provides for the “Satisfaction of the Commissioner” which carries both mechanical as well as legal connotations?” 2. The common facts, in all the Tax References, are that respondents/taxpayers, being carriage contractors, filed returns under normal law for tax years 2003 to 2006. As their receipts were subjected to withholding tax under Section 153 of the Income Tax Ordinance 2001…

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