Law: Income Tax Ordinance, 1979

Section: 136,136(3)

Law: Income Tax Act, 1922

Section: 66(4)

Income-tax Ordinance (XXXI of 1979)----S. 136(3)--Income-tax Act (XI of 1922), S. 66(4)--Reference-¬Powers of High Court--Two provisions compared--High Court, if not satisfied that the statement in a case referred to under S. 66(4) is sufficient to enable it to determine the question raised thereby, High Court can refer the case back to the Tribunal to make such additions thereto or alterations therein as the Court may direct in that behalf. Under section 66(4) of the Income-tax Act, 1922 the High Court is empowered if not satisfied that the statements in a case referred to under this section are sufficient to enable it to determine the question raised thereby, to refer the case back to the Appellate Tribunal to make such additions thereto or alterations therein as the Court may direct in that behalf. A similar provision though in not exactly identical terms is incorporated under section 136(3) of the Income-tax Ordinance, 1979. The only difference seems to be that in subsection (4) of section 66 the Court is empowered to require the Appellate Tribunal to make such additions to the statement or alterations therein as the Court may direct in that behalf while in subsection (3) of section 136 the words 'such additions thereto or alterations therein' have been substituted by the words 'to make such modifications therein'. Therefore, the effect of the two subsections remains the same. Commissioner of Income-tax v. Publix Industries 1969 P T D 622 ref. Commissioner of Income-tax (Investigation), Karachi v. Jan Muhammad & Brothers, Karachi P L D 1982 Kar. 911 distinguished. JUDGMENT NAIMUDDIN, C.J.--This is a reference under section 66(1) of the Income-tax Act, 1922 (hereinafter referred to as the Act) by the income-tax Appellate Tribunal, Karachi which has been made at the instance of the Commissioner of Income-tax (West), Karachi. By this reference the following question has been referred to this Court for answer:-- ' "Whether on the facts and in the circumstances of the case the Income-tax Appellate Tribunal was justified in holding that the transaction of transfer of fixed assets was not a sale, so as to attract the provisions of section 10(2)(vii) of the…

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