Law: Income Tax Act, 1922

Section: 34(1A)(b)

Law: Income Tax Ordinance, 1979

Section: 136(2)

Income Tax Ordinance (XXXI of 1979)---S.136(2)---Income Tax Act (XI of 1922), S.34(1-A)(b)---Reference to High Court---Questions referred to High Court were: Whether the Income Tax Appellate Tribunal was justified in observing that it was negligence on the part of the Income-tax Officer for not having called for information about export rebate in a case of export and was not an omission on the part of the assessee for having failed to disclose all material facts necessary for the assessment for that year and whether the Income tax Appellate Tribunal was justified in holding that the action of the Income Tax Officer under S.34 of the Act was barred by time, whereas the Income Tax Officer had rightly re-opened the case under S.34(1-A)(b) for omission and failure on the part of the assessee to disclose export rebate---Both questions being the questions of fact having been finally determined by the Tribunal, no exception could be taken to its decision---High Court, thus, declined to answer the questions. JUDGMENT MUHAMMAD HUSSAIN ADIL KHATRI, J.--- The respondent/assessee is a registered firm engaged in export business. The assessment for the years 1974-75, 1975-76 and 1977-78 was finalised under section 23(3) of the Income Tax Act, 1922. On certain informations, the Income Tax Officer re-opened the assessment for all the aforesaid three years under section 34 of the Act and, re-framed the assessment. On appeal filed by the applicant, the Appellate Assistant Commissioner cancelled all the assessment orders. The department filed further appeals before the Income Tax Appellate Tribunal. The appeals were dismissed. The department filed an application under section 136(1) before the Tribunal for referring the questions that had arisen from the decision of the Tribunal for decision of this Court. The above application was dismissed being barred by time. The Commissioner of Income-tax, East Zone has,…

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