Law: Income Tax Ordinance, 1979

Section: 136

(a) Income Tax Ordinance (XXXI of 1979)-----S.136---Reference to High Court---Allegation of hick of interest against Revenue made by the Tribunal did not find support from any material on the record---Department was non-suited on general remarks despite the fact that it was properly represented by the Departmental Representative while no one for the respondent- assessee appeared---Departmental representative had not failed to assist or to reply the queries which the Tribunal had in mind--­Tribunal, held, was not justified in dismissing the appeal on account of the alleged indifference or lack of interest by the Revenue. C.I.T. v. Muhammad Tariq Javaid 2000 PTD 2165 and Pakistan Industrial Gases Ltd. v. C. I. T. and another 2000 PTD 2903 ref. (b) Income Tax Ordinance (XXXI of 1979)----- ----S.136---Reference to High Court---Non-availability of relevant record before the Income Tax Appellate Tribunal was of no Significance unless the Tribunal had required its production to find reply to a specific query. THIS ORDER PASSED BY : NASIM SIKANDAR, J.---Following question of law has been framed and forwarded by the Lahore Bench of the Income Tax Appellate Tribunal for our consideration and reply:--- Question of Law. "Whether on the facts and in the circumstances of the case the Tribunal was legally justified to dismiss the appeal for indifference and lack of interest?" 2. After hearing the learned counsel for the Revenue, we will agree that the issue in hand already stands answered in detail by us in C.T.R. No.89 of 1993 Re: The Commissioner of Income Tax v. Al-Muslim Ice Factory, Lahore. 3. In that case, we repeated…

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