Law: Income Tax Ordinance, 1979

Section: 136

Income Tax Ordinance (XXXI of 1979)---S. 136---Reference to the High Court---Scope---If the assessee at whose instance the question was referred to the High Court was absent, High Court was not bound to answer the question so referred. Dada Bhai H. Mama & Sons, Karachi v, Commissioner of Income ­tax (1967) 16 Tax 43 and M.M. Ispahani Ltd. v: Commissioner of Excess Profits Tax, West Bengal (1955) 27 ITR 188 ref. THIS JUDGMENT DELIVERED BY NASIM SIKANDAR, J.---The Lahore Bench of the Income-tax Appellate Tribunal has framed the following question for our consideration and reply:-- "Whether, on the facts and circumstances of the case the validity of proceedings under section 116 and the imposition of penalty under section 111 of the Income Tax Ordinance, could be challenged when the assessment framed under section 62 read with section 65 were not appealed against being Agreed Assessment?" 2. Learned counsel for the Revenue by relying upon a reported judgment of a Division Bench of the Karachi High Court in -Re: Dada Bhai H. Mama Sons Karachi v. Commissioner of Income-tax (1967) 16. Tax 43 states that in absence of the assessee at whose instance the aforesaid question was referred, no opinion can be expressed by this Court. 3., In -the said judgment their Lordships…

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