Law: Income Tax Ordinance, 1979

Section: 136

Law: Income Tax Act, 1922

Section: 4(2D)

Income Tax Ordinance (XXXI of 1979)---S. 136---Income-tax Act (XI of 1922), S.4(2D)---Reference---Finding of fact recorded by Income Tax Appellate Tribunal is binding in proceedings under S.136 of the Ordinance. JUDGMENT M. MAHBOOB AHMAD, C.J. ---This judgment shall dispose of Tax Reference No.36 of 1986, P.T.R: No.37/86 and P.T.R. No.30/88, which arise under similar circumstances and pertain to a similar controversy. The respondents in all these eases inter alia had income from the same immovable property in different shares. The Income Tax Officer after proposing assessment sent a draft of the order to the Inspecting Assistant Commissioner, Lahore. It appears that he had sent the case back to the Income Tax Officer who vide his order, dated 6-3-1980 made certain additions under section 4(2D) of the Income Tax Act, 1922. Aggrieved by the order of the Income Tax Officer, the respondents went in appeals, which were accepted by the Appellate Commissioner of Income Tax on 6-5-1980 who took the view that the additions under section 4(2D) could only be made by the Income Tax Officer and not the Inspecting Assistant Commissioner of Income Tax. He consequently directed that the additions made in pursuance to the direction of the Inspecting Assistant Commissioner be deleted. Aggrieved of this order, the Department filed an appeal before the learned Income Tax Appellate Tribunal. This appeal was dismissed by the learned Tribunal on 1-7-1985. The learned Income Tax Appellate Tribunal also rejected the application made by the Department under section 136(1) of the Income Tax Ordinance, 1979 for making reference of all the questions to, this Court vide its order, dated 16-7-1986. The Department therefore came up to this Court under section136(2) of the Income Tax Ordinance, 1979 for answer to the following questions:--- Q.No.1.--Whether on the facts and in the circumstances of the case the Tribunal was justified in upholding that any proposal of malting addition under section 4(2D) of the Repealed Act has to be originated from the assessing officer and not from the Inspecting Assistant Commissioner? Q.No.2.--Whether on the facts and in the circumstances of the case and in…

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