Law: Income Tax Ordinance, 1979

Section: 136

(a) Income-tax--- ----Appeal---Issue of legal nature can be raised at any stage of appeal--­An issue purely of legal nature where no further enquiry or investigation of facts is required can be raised at the appellate stage even though not agitated before the lower forums. (b) Income-tax Ordinance (XXXI of 1979)----S. 136---Reference to High Court---Initiation of assessment proceedings by the Assessing Officer on the basis of the decision of High Court in the absence of an order passed by the Appellate Tribunal under S.136(6) of the Income Tax Ordinance, 1979---Validity---Section 136(6) of the Income Tax Ordinance, 1979 clearly provides that the Tribunal shall pass such orders as were necessary to dispose of the case conformably to such s---Judgment of the High Court had been sent to the Tribunal but the case had not been finally disposed of by the Tribunal under S.136(6) of the Income Tax Ordinance, 1979 which means that the matter was still pending before the Tribunal---When the matter was pending before the higher appellate forum, no proceedings could be initiated by the Assessing Officer---Assessing Officer should have waited so that the cases were finally disposed of by the Tribunal under S.136(6) of the Income Tax Ordinance, 1979---Assessments framed by the Assessing Officer were vacated by the Appellate Tribunal holding the same as ab initio void. (1985) 153 ITR 543; PLD 1976-SC 663; 1969 PTD (Trib.) 116; 1972 PTD (Trib.) 118; 1984 PTD (Trib.) 147; 1989 PTD (Trib.) 1293; 1982 PTD 282; 1993 PTD 1328; 1993 PTD 1395; 1992 PTD (Trib.) 1582; W.T.As. Nos. 134/KB; 138/KB of 1994-95 and 2000 PTD 306 ref. 2001 PTD (Trib.) 1790 distinguished. ORDER KHALID WAHEED AHMED (JUDICIAL 'MEMBER).--­Through the titled .second appeals, the assessee appellant being dissatisfied contests the combined order, dated 4-11-2000 passed by the learned CIT Appeals, Zone-IV, Lahore pertaining to the assessment years 1983-84, 1984-85, 1986-87 and 1987-88 on the following common grounds for all the years under consideration: (i) That the order passed by both the authorities below are bad in law and against the facts of the case. (ii) That order impugned is void ab initio and contrary to…

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