Law: Income Tax Act, 1922

Section: 66

Income-tax Act (XI of 1922)----S. 66(2) [as amended by Finance Ordinance (XIV of 1971)]---Civil Procedure Code (V of 1908), O. XLI, R. 1---Reference---Filing of certified copies of the order of the Income-tax Appellate Tribunal alongwith reference was a mandatory requirement. It was a mandatory requirement by virtue of section 66(2) of the Income¬tax Act, 1922 as amended by Finance Ordinance (XIV of 1971) that a certified copy of the order of the Income-tax Appellate Tribunal would be filed alongwith the reference. In the present case not only the certified copy had not been annexed with the Reference Application, there was no application even till date filed by the assessee for seeking exemption from filing the said certified copy. Needless to mention that Order XLI, Rule 1, C.P.C. also required the filing of certified copy of the impugned order and all other documents alongwith every appeal notwithstanding the position that the appeals had been preferred against the same unless the Appellate Court dispensed with the filing of certified copy in any one of such appeals. JUDGMENT M. MAHBOOB AHMAD, C.J.---In this Tax Reference an objection has been raised as to its maintainability on the ground that certified copy of the order of the Income-tax Appellate Tribunal having not been tiled with the Reference Application, it is not competent. Reliance in support of the above objection has been placed on "Commissioner of Income-tax, Rawalpindi Zone, Rawalpindi v. Mian Javed A. Sheikh" reported as 1989 P T D 525. 2. The learned counsel for the petitioner, in reply, has submitted that this Tax Reference was filed alongwith Tax Reference No. 65 of 1973 and that the certified copy of the order of the Income-tax Appellate Tribunal…

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