Law: Income Tax Ordinance, 1979

Section: 136(2)

Income-tax Ordinance (XXXI of 1979)---S.136(2)--Application for referring question of law to the High Court-¬Limitation--Where the Tribunal refused to state the case on the ground that no question of law arose, the assessee of. the department may apply to the High Court to frame and decide question of law--High Court may frame and decide such question if it is satisfied that order of the Tribunal was not correct--When High Court comes to the conclusion that the order of the Tribunal is correct then the application under S.136(2) can be rejected. JUDGMENT SALEEM AKHTAR, J.-- The respondent filed returns for the Assessment Years 1974-75, 1975-76-77 and 1977-78 claiming deduction of Wealth Tax paid by him from the total income. The Income-tax Office: rejected this claim. The appeal filed before the Appellate Assistant Commissioner was allowed. The Department filed appeal before the Tribunal which was dismissed by order dated 28-2-19$1 and served on the respondent on 25-3-1981. On 26-6-1981 the Department Filed application under section 136(1) of the Income tax Ordinance for referring the questions to the High Court. The Tribunal by order dated 17-4-1986 observed that the application was to be governed by section 60(1) of the Income Tax Ordinance and dismissed it as time-barred. The Department then filed the present application under section 130(2) of the Income Tax Ordinance praying that the following questions arise from the order of the Tribunal which may be decided by the High Court-- (a) "Whether on the facts and the circumstances of the case the Tribunal was justified in holding the application of the applicant as barred by time (b) Whether on the facts and in the circumstances of the case the Wealth-tax liability is an allowable expense under section 10 or section 12 of the Income Tax Act, 1922." We have noted that the assessment order passed by the Income Tax Officer does not bear any date. However, the appellate Assistant Commissioner passed the Order on 26-1-1980. By that time the Income Tax Ordinance had…

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