Law: Income Tax Ordinance, 1979

Section: 136

(a) Income Tax Ordinance (XXXI of 1979)-----S. 136---Reference to High Court---Question of fact---Tribunal had found that Assessing Officer being satisfied with the debit side of the trading account wrongly discarded the results when he had accepted the export sales as well---Question whether in the given situation the declared trading results could be rejected pre-dominently was a question of fact having no legal controversy between the parties and the same was declined by the High Court. The Lungla (Sylhet), Tea Co. Ltd. v. Commissioner of Income-tax, Dacca Circle, Dacca 1970 SCMR 872 ref. (b) Income Tax Ordinance (XXXI of 1979)----- ----S.136---Reference to High Court---Scope---Every question of law need not be referred to the High Court and only a question having some substance needs to be so referred. The Lungla (Sylhet), Tea Co. Ltd. v. Commissioner of Income-tax, Dacca Circle, Dacca 1970 SCMR 872 rel. THIS ORDER PASSED BY : NASIM SIKANDAR, J. ------This is a case stated by the Lahore Bench of the Income Tax Appellate Tribunal. The following question of law has been framed for our consideration and answer:--- "Whether or not, in the facts and circumstances of the case, the learned ITAT was justified to direct the 1T0 to accept the declared trading results when he failed to communicate to the assessee, in his further communication on the other issues, that his explanation on debit side was not acceptable?" 2. The facts in brief are that the assessee an individual engaged himself in export/supply of sleeping bags. The Assessing Officer though accepted the declared export sales yet proceeded to apply a rate of 18%. Also certain additions on account of deemed income were made to frame assessment at total income of Rs.12,40,009 as against declared. by the assessee at Rs.1,49,055. The learned first…

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