Law: Constitution of Pakistan, 1973

Section: 199

Law: Income Tax Ordinance, 1979

Section: 156

Law: Income Tax Ordinance, 2001

Section: 122(5A), 194(B)(3), 194B(2),194(B)(1), 196, 136(1), 132, 133, 156

Summary

This reference application challenges a tribunal order dismissing a rectification application, not the main appeal order. The court finds this reference application inadmissible, citing precedent (Pacific Oil Mills) establishing that a reference application cannot be maintained against the dismissal of a rectification application, only against the main appeal order disposing of the case. The court rejects the applicant's arguments, emphasizing the distinct nature and limitations of rectification applications and references, particularly regarding the limitations periods. Following established case law (Ateed Riaz), the court dismisses the application as it's not maintainable against a rectification order's dismissal, irrespective of the merits of the underlying tax dispute concerning an amnesty scheme.

ORDER

Through this Reference Application the Applicant has impugned order dated 04.03.2024 passed on a Rectification Application No.3789/KB/2023 in ITA No.910/KB/2022; proposing various questions of law.