Law: Income Tax Act, 1922

Section: 66(2)

Income-tax Act (XI of 1922)---S. 66(2)---Reference to High Court---Application for reference filed without certified copy of the order of the Appellate Tribunal was not maintainable. Commissioner of Income Tax, Rawalpindi Zone, Rawalpindi v. Mian Javid A. Sheikh 1989 PTD 525 ref. JUDGMENT M. MAHBOOB AHMAD, CJ: --By this judgment we propose to deal with Tax References Nos. 109/73, 110/73, 111/73, 112/73, 67/74, 68/74 and 85/74 as in all of them the same question of law has been sought to be framed and answered. The question may be reproduced hereunder for facility of reference:--. "Whether on the facts and in the '-circumstances of the case the Tribunal was justified in holding that the order of refusal of renewal of registration consequent upon ex parte assessment under section 23(4) of the Income Tax Act was not valid in law?" 2. The learned counsel for the petitioner was asked to explain the following two positions, which emerge from the record and the precedent case law on the subject:--- (i) That certified copy of the order of Income Tax Appellate Tribunal having not been filed with the reference application, the reference is not maintainable. ."Commissioner of Income Tax, Rawalpindi Zone, Rawalpindi v. Mian Javid A. Sheikh" reported as 1989 PTD 525 was shown to the learned counsel in which it has been held that…

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