Law: Income Tax Ordinance, 1979

Section: 136

(a) Income Tax Ordinance (XXXI of 1979)----S. 136---Reference to High Court---Scope---Every question of law was not needed to be referred to the High Court and only a question having some substance needed to be so referred. Rajput Metal Works Ltd., Gujranwala v. CIT, Rawalpindi 1976 PTD 119; Shaikh Ghulam Shah v. Income-tax Officer West Zone and 2 others 1986 PTD 32; Pakistan Educational Society, Karachi v. Government of Pakistan 1993 PTD 804; Messrs Irum Ghee Mills Ltd. v. Income-tax Appellate Tribunal and others 2000 SCMR 1871 and Messrs Sultan Textile Mills Ltd. v. CIT Central, Zone-A 1990 PTD 241 distinguished. CIT v. Messrs Imminan International, Lahore C.T.R. No.20 of 1991 and 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---"Question of law"--­ Connotation---Point of 'law could not be equated with the expression "question of law "---Question referred must be a disputed or disputable question of law---Reference to the High Court was meant only for problematic or debatable questions and not an obvious or simple point of law. CIT v. Basanta Kumar Agarwalla (1983) 140 ITR 418 ref. Rajput Metal Works Ltd.,' Gujranwala v. CIT, Rawalpindi 1976 PTD 119; Shaikh Ghulam Shah v. Income-tax Officer West Zone and 2 others 1986 PTD 32; Pakistan Educational Society, Karachi v. Government of Pakistan 1993 PTD 804; Messrs Irum Ghee Mills Ltd. v. Income-tax Appellate Tribunal and others 2000 SCMR 1871 and Messrs Sultan Textile Mills Ltd. v. CIT Central, Zone-A 1990 PTD 241 distinguished. JUDGMENT NASIM SIKANDAR, J.---Through this reference application under section 136(2) of the Income Tax Ordinance, 1979 an individual assessee of the Income Tax Department engaged in medical profession claims that following question of law have arisen out of the order of the Tribunal recorded on 18-9-1995:--- "(a) Whether there was definite information based on material evidence with the ITO to take out the case from the right of self-assessment under para. 4(II) of the Self-Assessment Scheme? (b) Whether the ITO could recommend the case for application…

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