Law: Income Tax Act, 1922

Section: 66,66(2)(a)

Income-tax Act (XI of 1922)---S. 66(2) (a)--Reference application--Provisions of S. 66(2)(a) mandatory--Where certified copy of Tribunal's order was not filed with Reference Application, such Reference Application, held, was not validly presented--High Court could not dispense with the filing of certified copy of Tribunal's order with Reference Application-Civil Procedure Code (V of 1908), O. XLI, R. 1. JUDGMENT MANZOOR HUSSAIN SIAL, J.-- By this order we propose to dispose of T.R. Nos. 167 and 168 of 1973 as common question of law and facts are involved therein. The Commissioner of Income Tax, Rawalpindi Zone, Rawalpindi has filed these reference applications under sub-section (1) of section 66 of the Income Tax Act, 1922 relatable to assessment years 1966-67 and 1967-68 against order dated 30-1973 of the Income Tax Appellate Tribunal, Lahore (hereinafter called as 'Tribunal') Whereby the appeals filed by M/s Sethi Brothers, Rahwali District Gujranwals respondent herein, were allowed and the action initiated by the Income Tax Officer under section 34. of the Income Tax Act was held to be uncalled for. The question formulated for reference is as follows: "Whether on the facts and -in the circumstances of the case, the Tribunal was justified in setting aside the Income Tax Officer's order, making the assessment under section 34 of the Income Tax Act?" 2. At the very outset the learned counsel representing the respondent raised a preliminary objection that the Reference applications filed on 11-8-1973 under sub-section (1) of section 66 of the Income Tax Act, 1922 did not comply with the mandatory provisions of clause (a) of subsection (2) of the aforesaid section, as certified copies of the orders of the Tribunal dated 30-4-1973 were not filed with the reference applications. Learned counsel representing the petitioner on…

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