Law: Income Tax Act, 1922

Section: 66,66(2)

Income Tax Act, 1922 (XI of 1922) Section 66(2)-Reference to High Court-Question of law-Question arising out of Tribunal order-Point neither raised nor Considered by Tribunal -Whether can be said to arise out of Tribunals order-Held no. A point which was not raised before the Tribunal and was not considered by it cannot be said to arise from its order ..,... .Since the point regarding the invalidity of the income-tax officers assessment order, on the score :hat it was a verbatim reproduction of an earlier order, was not agitated before the Tribunal if cannot be considered by us. Cases relied on :-- Muhammad Idrees Barry v. Commissioner of Income Tax (P. L. D. 1959 S C (Pak) 202)=(1919) I Taxation 14(S. C); Commissioner of Income-Tax v. Manzoor Qadir (P. L. D. 1966 Lah. 495; = (1966) 13 Taxation 149: Shamim and another v. Commissioner of Income-Tax (PLD 1967 Dacca 488) = (1967) 15 Taxation 117 ; Odeon Cinema V, Commissioner Income-Tax (P L D 1971 Lab. 532) = (1971) 23 Taxation 244. B. Income Tax Act, 1922 (XI of 1922)-Section 66(2) Reference to High Court-Question of fact--Question of fact decided by the Tribunal on The basis of tangible evidence produced before the Income tax authorities-Whether High Court can determine such question -Held no The question being of fact and the decision taken by the income Tax officer and Uma Tribunal being on basis of tangible evidence produced before the Income-tax authorities, cannot be determined by the High Court whose jurisdiction under section 65 is limited only to question of law arising from the order of the Tribunal. Cases referred to:- Muhammad Anwar Muhammad Iqbal v. Income-Tax Appellate Tribunal (P L D 1967 Kar. 351) = (1967) 15 Taxation 182 ; Shahnawaz Khan t Co. V. Commissioner of Income-Tax (1959) S. C. M. R. 123 ; commissioner of Income Tax V. Zamindara Flour Mills (1970) S. C. M. R, 530) (1975) 31 Taxation 68 ; Lungla (S; Ilien" ) Tea Ca. Ltd. v. Commissioner of Income Tax (1970) S. C. M. R. 872) = (1975) 31 Taxation 64. JUDGMENT Z. A. CHANNA, J-This application under section 66(2) of the Income Tax Act has been made in consequence of an order passed by the Income-Tax Appellate Tribunal rejecting the prayer of…

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