Law: Constitution of Pakistan, 1973

Section: 185(3)

Law: Income Tax Act, 1922

Section: 16(1)(c)

Constitution of Pakistan (1973)---Art. 185(3)--Income-tax Act (XI of 1922), S. 16(1)(c)--Assessment-­Claim of exemption in determining total income--Settlement of income from property in favour of wife and children--Reference to High Court by assessee--Case remanded to Income-tax Appellate Tribunal for decision afresh--Order challenged--Leave to appeal granted to consider contentions to following effect (i) that impugned order was unwarranted in view of High Court's decision being inconsistent with its own findings; (ii) that petitioner-assessee was prejudiced on account of questions being referred back for considering an aspect of case which was neither raised nor discussed at time of hearing; (iii) that High Court acted beyond its special statutory jurisdiction of advisory character, and (iv) that Income-tax Tribunal had no jurisdiction to allow further evidence or re-hear and examine matters on which its order had become final, by virtue of fact that no reference against them was filed before High Court. Raja Bahadur Sir Rajendra Narayan Bhaj Deo v. C.I.T. Bihar and Orissa (1940) I T.R. 495; Muhammad Idrees Barry v. C.I.T. PLD 1959 S C (Pak.) 202; C.I.T. v. Dinana Engineering Co. (1953) I.T.R. 613; Petland Turkey Dye Works Co. Ltd. v. C.I.T. (1963) 48 I.T.R. 92; C.I.T. v. Scindia Steam Navigation Co. (1961) 42 I.T.R. 581, 609-10 and New Jehangir Vakil Mills Ltd. v . C . I . T . (1959) 37 I . T . R . 11, 20 ref. ORDER NASIM HASAN SHAH, J.--This order will govern Civil Petitions Nos. 282/1977, 283/1977 and 284/1977, as a common question of law arises in the said matters. 2. Briefly stated the facts of the case are that the assessee is the owner of a Bungalow No. 25-A, Satellite Town, Rawalpindi. On the 9th of June, 1966, the assessee entered into an agreement with the United States Embassy in Pakistan to lease this property for the consideration of a monthly rent of Rs. 5,030 with effect from 30-6-1968. 3. On the 30th of June, 1966, the assessee executed a Deed of Settlement whereby the entire rental income of the aforesaid Bungalow No. 25-A, Satellite Town, Rawalpindi, was settled in favour of his wife, two daughters and a grandson. The deed was irrevocable…

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