Law: Income Tax Act, 1922

Section: 136(1),135

Law: Income Tax Appellate Tribunal Rules, 1981

Section: R.20(2)

Income Tax Ordinance (XXXI of 1979)----Ss. 136(1) & 135---Income Tax Appellate Tribunals Rules, 1981, R.20(2)--Reference ---Only a question of law arising out of the order of the Income Tax Appellate Tribunal passed on appeal can be referred to the High Court and none other---Order of Income Tax Appellate Tribunal on miscellaneous application recalling and setting aside the earlier order being not an order disposing of an appeal under S.135, .Income Tax Ordinance, 1979 and question of ,law to be referred having neither been raised nor argued, objection against maintainability of reference was justified in circumstances. M/s. Ahmad Karachi Halwa Merchants and Ahmad Food Products v. CIT, South Zone, Karachi 1982 SCMR -489; CIT, Madras v. MTT AR. S.AR. Arunachalam Chetti AR (1953) 23 ITR 180; National Engineering Metal Industries v. CIT, Patiala II (1979) 120 ITR 574; Re: CIT, Madras v. O.R.M. MSM. SV. Sevugan (1948) 16 ITR 59; 1973 PTD 544; 1973 PTD 530; CIT v. Scindia Steam Navigation Company Ltd. (1961) 42 ITR 589; 1994 PTD (Trib.) 565; CIT, Bombay v. Bombay Dyeing and Manufacturing Company Ltd. (1971) 82 ITR $92; Vendantham Ranghaviah v. Third Additional Income Tax Officer. Madras (1963) 49 ITR 314; Muhammad Amjad v. CIT and others 1992 PTD 513 and Shanti Vijay & Company v. CIT 1983 ITR 154 ref. ORDER NASIM SIKANDAR (JUDICIAL MEMBER).--Through these applications under section 136(1) of the Income Tax Ordinance, Commissioner of Income Tax Companies, Lahore seeks reference of the following question of law said to have arisen out of the consolidated order of this Tribunal, dated 8-12-1991 recorded on miscellaneous applications moved by the assessee-respondent and registered as MA. No.107 to 109/LB/1991-92 (assessment years 1983-84 to 1985-86): QUESTION OF LAW "Whether on the facts and in the circumstances of the case the learned Tribunal was justified to recall its order on the miscellaneous applications of the assessee while it was already decided ex parte on merits on 16-9-1991 under clause 2 of the Rule 20 of the Income Tax Appellate Tribunal Rules?" 2. The assessee-respondent is a private limited company and derives income from running a school. For…

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