Law: Income Tax Ordinance, 1979

Section: 80C,136(1),136(2)

Income Tax Ordinance (XXXI of 1979)----Ss. 80-C, 136(1) & 136(2)---Appeal---Divergent opinions of Benches of Income Tax Appellate Tribunal---Larger Bench, constitution of---Plea raised by assessee was that there were divergent opinions of Benches in two other Provinces and the Bench deciding its case refused to constitute a larger Bench---Validity---When two divergent opinions on the same issue were brought to the notice of the Bench deciding the matter, in all fairness to the assessee its request for constitution of larger Bench ought to have been granted---Refusal on the part of Income Tax Appellate Tribunal resulted in anomalous situation inasmuch as one Bench of the Tribunal was refusing relief to the assessees on the basis of a view adopted by another Bench while the other Bench was allowing relief and accepting the appeals of assessees placed in similar situation---Well considered view of the Tribunal had not so far been formulated in order to create certainty both for guidance of the assessees as well as the Revenue---High Court set aside the passed by Income Tax Appellate Tribunal and remitted the case to the Tribunal for consti-tution of a Full or a larger Bench---Appeal was allowed accordingly. 2004 PTD (Trib.) 1029 ref. JUDGMENT NASIM SIKANDAR, J.---This reference application under section 136(2) of the late Income Tax Ordinance, 1979 claims that following questions of law arise out of the impugned consolidated order of the Income Tax Appellate Tribunal, dated 31-10-2001 whereby five appeals filed by the present petitioner were rejected;-- Questions of Law "(a) Whether on the facts and in the circumstances of the case when there is a difference of opinion by the different Benches of the same Court then it become a mixed question of law and fact? (b) Whether on the facts and in the circumstances of the case the ITAT was justified to uphold the reopening of the case of the Appellant under section 65 when the assessee had availed the Tax Amnesty Scheme, 2000 on the same undisclosed income? (c) Whether on the facts and in the circumstances of the case mere execution of contract by the Appellant tantamount to a change in nature of business from…

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