Law: Income Tax Ordinance, 1979

Section: 5(4),134,5(3)

(a) Income-tax--- ----Appeal---Plea of want of jurisdiction---It was always open for a party to demonstrate before the appellate forum that the order of which he was aggrieved was passed by an Authority not competent to do so. (b) Income Tax Ordinance (XXXI of 1979)----Ss.5(4) & 134---Where dispute arises as to the principal place of business of assessee, the same has to be referred to Regional Commissioner/Central Board of Revenue as the case may be---Assumption of jurisdiction by Income Tax Officer can be challenged in appeal on the premises that as the principal place of business of the assessee was at Karachi, it could only be assessed at Karachi as provided by S.5(3). JUDGMENT MALIK MUHAMMAD QAYYUM, J.---This appeal under section 3(2) of the Law Reforms (Amendment) Act, 1972 calls in question an order passed by a learned Single Judge of this Court on 23-8-1992 whereby he dismissed Writ Petition No. 7776 of 1992 filed by the appellant, challenging the assumption of jurisdiction by Income Tax Officer, Lahore on the premises that as the principal place of business of the appellant was at Karachi, it could only be assessed at Karachi as provided by section 5 of the Income Tax Ordinance, 1979. 2. During the hearing of this appeal, learned counsel for the respondents has pointed out that an order of assessment has already been passed by the Income Tax Officer against which the appellant has gone in appeal which is stated to be pending before the Commissioner of Income Tax (Appeals). The objection of the learned counsel for the respondents is…

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