Law: Income Tax Ordinance, 1979

Section: 14&SecondSched,C1.99&S,136(2)

(a) Income Tax Ordinance (XXXI of 1979)----S.14---Appeal to Appellate Tribunal---Question of law ---Jurisdiction---Question of law which goes to the root of the case or raises a question with regard to the jurisdiction of a particular forum to proceed with the matter or with- a particular issue can be raised at any stage of the proceedings---Assessee could raise such question even at the stage of second appeal before the Appellate Tribunal and the Appellate Tribunal was competent to entertain the question and decide whether the Assessing Officer had jurisdiction to proceed with the assessment of such income and to bring the same within tax net.. Sabir Shah v. Shad Muhammad Khan PLD 1995 SC 66 and Commissioner of Income-tax v. Abdul Karim Transport Co. Ltd. 1993 PTD 508 rel. (b) Income Tax Ordinance (XXXI of 1979)--- ----S.14 & Second Sched., C1.99 & S.136(2)--Exemption---Reference---Income from source of "fish catching "---Assessee had taken additional ground verbally before Appellate Tribunal that income declared by assessee from source of "fish catching" was exempt under cl.99 of the Second Sched. of the Income Tax Ordinance, 1979 while said plea was not taken up by the assessee either before the Assessing Officer or in the grounds of appeal filed before First Appellate Authority---Appellate Tribunal found that question as to whether income earned from fishing/fish catching was exempt from charge to income-tax was a question of law and even if the assessee had not raised the same before Assessing Officer or First Appellate Authority, there was no bar for the same being raised before the Appellate Tribunal and the Appellate Tribunal had jurisdiction to decide the same and direct the Assessing Officer to accept the declared income under the head "fish catching" in toto as the Assessing Officer was not entitled to probe into the income declared by the assessee---Validity---Once the Assessing Officer came to the conclusion that declared income Was actually earned from fishing/fish catching then he had no authority or jurisdiction to proceed or probe further with regard to declared sales, gross profit rate etc. in relation to such income and to make…

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