Law: Income Tax Ordinance, 1979

Section: 136

Income Tax Ordinance (XXXI of 1979)----S.136---Reference to the High Court---Scope---Question of law can be said to have arisen only if it was argued and ruled upon by the Tribunal--­Where none of the issues put forth before the High Court were ruled upon by the Tribunal nor arose out of their order. High Court declined to answer question so referred. THIS ORDER PASSED BY : NASIM SIKANDAR, J.---The Revenue has framed the following questions of law for the assessment years 1980-81 and 1981-82 for our opinion and answer:--- "1980-81: Whether the learned Tribunal interpreted section 111 of the Income Tax Ordinance, 1979, correctly by holding that penalty under that section is exigible on the concealment of 'total income' whereas the terms used in the section is 'income' and the two terms are variously defined, in sections 2(14) and 2(24) of the Ordinance and by no means synonymous and interchangeable? 1981-82: (i) Whether the learned Tribunal interpreted section 111 of Income Tax Ordinance, 1979 correctly by holding that penalty under that section is exigible on the concealment of 'total income' whereas the terms used in that section is 'income' and the two terms are previously defined in sections 2(22) and 2(24) of the Ordinance, and…

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