Law: Income Tax Ordinance, 1979

Section: 134,133(6)

Law: Income Tax Appellate Tribunal Rules, 1981

Section: R.14

(a) Income Tax Appellate Tribunal--- ---- Powers and functions---History of legislation traced. (b) Income Tax Ordinance (XXXI of 1979)----S. 134---Income Tax Appellate Tribunal Procedure Rules, 1981, R.14--¬Appeal to Appellate Tribunal---Grounds to be taken in appeal---Question of jurisdiction---Appellate Tribunal is not bound to confine itself to the grounds urged on behalf of the parties but by virtue of proviso to R. 14, Income Tax Appellate Tribunal Procedure Rules, 1981, Tribunal can rest its decision on the ground of lack of jurisdiction provided the party affected by such decision has sufficient opportunity of being heard. (c) Income Tax Ordinance (XXXI of 1979)--- ----S. 133(6), proviso---Powers and functions of Appellate Tribunal are to be exercised and discharged by the Benches constituted from Members of the Tribunal by the Chairman of the Tribunal and the Bench shall consist of not less than two members of the Tribunal ---Exception to the rule has, however been made by empowering the Federal Government to direct that all or any of the powers and functions of the Tribunal shall be exercised by any one member or more members than one severally and singly. The powers and functions of the Appellate Tribunal are to be exercised and discharged by the Benches constituted from Members of the Tribunal by the President/Chairman of the Tribunal and the Bench shall consist of not less than two Members of the Tribunal. Powers and functions of the Appellate Tribunal shall be exercised and discharged by a Bench which shall consist of not less than two members and by virtue of proviso to subsection (6) of section 133 of the Income Tax Ordinance, 1979 an exception to the rule was made empowering the Federal Government to direct that all or any of the powers and functions of Appellate Tribunal shall be exercised by any one member or more members than one severally and singly. (d) Interpretation of statutes--- ---- Proviso to a section cannot override the main section of the statute. (e) Income Tax Ordinance (XXXI of 1979)--- ----S. 133(6), proviso---Proviso to S.133(6) of Income Tax Ordinance, 1979 does not control the main section. Although a proviso has influence…

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