Law: Income Tax Ordinance, 1979

Section: 136(2),135(5)

Law: Income Tax Act, 1922

Section: 24(2),66(2),66(1),9(3)

(a) Income Tax Ordinance (XXXI of 1979)--- ----S.136(2)---Reference- to the High Court---Maintainability---Finding of fact not based on evidence or where a material evidence is ignored a reference to the High Court is maintainable. PLD 1958 SC (Ind.) 151; 1974 PTD 207; PLD 1976 Lah. 353; 1962 Taxation 239 and (1953) 24 ITR 506 ref. (b) Income Tax Ordinance (XXXI of 1979)--- ---S.21---Purchase of property---Liability in case of co-owners---Share of each partner is to be computed separately and then to be added to other income of assessee, if any---Income Tax Authorities have no power to make the assessment as A.O. P. of persons whose shares are well-defined in the sale-deed---Shares are to be determined by reference to the title deed in case of property. JUDGMENT MUHAMMAD SIDDIQUE FAROOQI, J.---The above-titled reference applications have been filed by the petitioners under the provision of section 136(2) of Income Tax Ordinance, 1979 against the order of the Income Tax-Appellate Tribunal passed on 19-101983, in respect of the assessment years 1976-77 and 1977-78. 2. This is second round of litigation. Previously order of the Income Tax Appellate Tribunal relating to these two financial years was assailed before the High Court. This Court vide judgment, dated 12-2-1983 accepted the petitions and directed that question of status of assessees whether they are individuals or A.O.P. shall be determined by the Tribunal. The Tribunal vide its order, dated 19-10-1983, after considering the case of the petitioners held that, they are A.O. P. 3. An application for reference was made to the Tribunal that the case may be referred to the High Court but the Tribunal declined to do so, on the ground that question raised, is a question of fact and not a question of law. In the opinion of the Tribunal, the reference could not be made. The present petitions have been thus moved before this Court, under section 136(2) of Income Tax Ordinance, 1979. 4. The counsel for the parties were heard. The counsel for the petitioners maintained that the finding of the Tribunal was not based on any evidence. He argued that when finding is not based on the evidence or the relevant evidence has…

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