Law: Income Tax Ordinance, 1979

Section: 136

Law: Income Tax Act, 1922

Section: 34A,5

(a) Income-tax Ordinance (XXXI of 1979)---S. 136--Income-tax Act (XI of 1922), S.34-A--Reference-Jurisdiction of High Court--High Court while exercising power under section 136, Income-tax Ordinance, 1979, held, could neither act as a' Court of appeal nor of revision, rather it jurisdiction was merely of an advisory nature. (b) Income-tax-Ordinance (XXXI of 1979)----S.136--Income-tax Act (XI of 1922), S.34-A--Reference to High Court--Questions of law--High Court, held, would apply its mind as to whether questions suggested by appellant were questions of law arising out of order of Tribunal and on coming to conclusion that a question of law arose out of order of tribunal, it would frqrr4 that question in a specific form and give its finding on same--High Court not competent to decide matter as an 'appellate Court and set aside order of Appellate Tribunal and restore order of subordinate Income-tax authority--High Court would only give its finding on question of law arising out of order of tribunal and it would be for Appellate Tribunal to past proper order in pursuance of finding given by High Court--High Court, would also frame specific questions, If any, on each of law points arising out of order of Appellate Tribunal--Appellate Tribunal only then would be able to pass any order in conformity with decision of High Court as stipulated under S. 136(5) of Income-tax Ordinance, 1979--High Court after deciding law points framed by it proceeding to quash order of Inspecting Assistant Commissioner, held, travelled beyond scope of jurisdiction vested in it. (c) Income-tax Ordinance (XXXI of 1979)-- ---S. 136--Income-tax Act (XI of 1922), Ss.5 & 34-A--Azad Jammu and Kashmir Income-tax Commissioners (Validation of Appointment and Exercise of Powers) Ordinance, 1984--Appeal maintainability--Azad Kashmir Government and not any Board of Revenue of any other authority was competent to appoint Income-tax Commissioner--Any contrary provision in S. 5 of Income-tax Act, 1922, or any other law would be deemed to have been impliedly repealed so far as that related to appointment of Commissioner of Income-tax or any Income-tax authority-¬Contention that since Commissioner of…

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