Law: Income Tax Act, 1922

Section: 10(4)(d),66(1)

Law: Income Tax Ordinance, 1979

Section: 136(1),(2)

(a) Income Tax Act (XI of 1922)--- ----S.10(4)(d), Explanation III, (as added by Finance Act, 1975)---Provision of Explanation III to S.10(4)(d) of the Act as added by Finance Act, 1975 could be deemed to have retrospective effect. Pakistan Petroleum Ltd. v. Commissioner of Income Tax (Central), Karachi 1985 P T D 1 fol. (b) Income Tax Ordinance (XXXI of 1979)----S. 136(1) & (2)---Income Tax Act (XI of 1922), S.66(1)---Reference application having been dismissed under S.66(L) of the Act of 1922 as barred by time, could not be treated as under S.136(1) of the Ordinance---Such an application, would not lie under S.136(1) of the Ordinance of 1979. Commissioner of Income Tax v. Asbestos Cement Industries Ltd. 1988 PTD 227 fol. JUDGMENT MUHAMMAD HUSSAIN ADIL KHATRI, J.--- The respondent submitted return for the assessment year 1973-74, wherein it claimed contribution to Provident fund at Rs.10,137 as perquisite under section 10(4)(d). The income tax Officer framed the assessment under section 23(3) of the Income Tax Act, disallowing the aforesaid claim. On the appeal preferred by the assessee, the Appellate Assistant Commissioner allowed the said claim. The department being dissatisfied with the Appellate Order, filed further appeal before the Income Tax Appellate Tribunal which was dismissed. The Commissioner of income-tax being dissatisfied with the judgment of the Tribunal, submitted an application under section .136(1) of the Income Tax Ordinance, 1979, requesting the Appellate Tribunal to refer the question of law that arose from the order of the Tribunal for the decision of this Court. The Tribunal, however, dismissed the said application and refused to state the case on the ground that the application under section 136(1) of the Income Tax Ordinance, 1979, was barred by limitation. The Commissioner of Income-tax, Central Zone 'B' has, therefore,…

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