Law: Qanun-e-Shahadat (10 of 1984)

Section: l(2)

Law: Income Tax Ordinance, 1979

Section: 136

Law: Wealth Tax Act, (XV of 1963)

Section: 21,2(m)

Law: Income Tax Appellate Tribunal Procedure Rules, 1981

Section: R.12

(a) Qanun-e-Shahadat (10 of 1984)-----Art.l(2)---Qanun-e-Shahadat is applicable to all judicial proceedings before any Court, ,a Tribunal or any other Authority exercising judicial or quasi-¬judicial powers or jurisdiction except an Arbitration---Proceedings before Income-tax Authorities were judicial in nature and Authorities were exercising quasi-judicial, if not judicial powers. (b) Income Tax Appellate Tribunal Procedure Rules, 1981--- ----R.12---Reference---Income Tax Ordinance (XXXI of 1979), S.136--¬Question as to whether requisite copies were sent to assessee being one purely of fact, could not be agitated before High Court. (c) Wealth Tax Act (XV of 1963)--- ----Ss.21 & 2(m), Expln. I---Assessee gifted 1/2 share in the house to her minor daughter -and appointed her (assessee's) mother as guardian of the minor---Guardian having been appointed for the person of minor and not for the property, assets of the minor, held, were rightly clubbed with those of assessee---Contention that the property belonged to more than one persons and assessment in respect of such property should have been made as association of persons was repelled in view of S.2(m), Expln. 1 of the Act. JUDGMENT M. MAHBOOB AHMAD, C.J.---This order shall dispose of P.T.Rs Nos. 12/91, 13/91, 14/91, 15/91, 16/91, 17/91, 18/91, 19/91 and 20/91 relating to assessment years 1980-81, 1981-82, 1982-83, 1983-84, 1984-85, 1985-86, 1986-87, 1987-88 and 1988-89, respectively. By these applications, the petitioner prays that the following questions said to be of law and arising out of the order of the Income Tax Appellate Tribunal passed on 10th March, 1991.in separate appeals relating to the assessment years in question be framed for answer:-- (1) Whether on the facts and in the circumstances of the case the Tribunal was justified to shift onus to the appellant of proof for not sending a copy to her of memorandum of appeal filed by the Department? (2) Whether on the facts and in the circumstances of the case the Tribunal was legally justified to hold that the onus heavily fell on the appellant to disprove the verity of the certificate filed by the Department under Rule 12 of the 1.TA.T. Rules? (3)…

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