Law: Income Tax Ordinance, 1979

Section: 136

Income-tax Ordinance (XXXI of 1979)---S. 136--Reference--No assessment order being in the field and question in issue was to be decided by the Income-tax Officer in terms of order of the Tribunal--Reference being misconceived, High Court dismissed same. JUDGMENT AJMAL MIAN, J.-- The learned Income-tax Appellate Tribunal referred the following question for soliciting opinion of this Court application filed by the Department:- Whether, on the facts and circumstances of the case, the appellate Tribunal was justified in holding that provisions made for tax liability could be treated as retained income for the purpose of levy of surcharge?" 2. The brief facts leading to the making of the above reference are that the respondent Company submitted its income-tax returns for the assessment years 1977-78 and 1978-79. The Income-tax Officer by assessment orders purported to levy 10% surcharge even on the amount, which was assessed by him as income-tax in respect of the above two years. Against the above orders the respondent Company filed appeals which were allowed by the learned Assistant Appellate Commissioner by his order, dated 23-4-1981 against which the Department went in appeal before the learned Income-tax Appellate Tribunal which maintained the order of the learned Assistant Appellate Tribunal setting aside the order of the Income-tax officer but remanded the case to the learned Income-tax Officer with the…

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