Law: Income Tax Ordinance, 1979

Section: 136(1),66A,62/135,50(4)(5)

Income Tax Ordinance (XXXI of 1979)---Ss. 136(1), 66A, 62/135 & 50(4)(5)---Reference to High Court--�Question of fact---Issue regarding assessee's claim that he was an indentor and commission agent and not importer/supplier was accepted by the Assessing Officer under Ss. 62/135 of the Income Tax Ordinance, 1979 as directed by the First Appellate Authority and appeal against the order of First Appellate Authority was rejected by the Tribunal--- Revision of such assessments under S. 66-A of the Income Tax Ordinance, 1979 by the Inspecting Additional Commissioner was also cancelled by the Appellate Tribunal---Application for Reference to High Court by the Department---Validity---Section 66-A of the Income Tax Ordinance, 1979 in its subsection (IA) clearly states that action under said section could not be taken by the Inspecting Additional Commissioner on the issues which had been subject-matter of appeal before the Commissioner of Income Tax and before the Appellate Tribunal---Issue in the present case i.e. "whether assessee had earned income from commission on imports as indentor or he had earned income as importer and supplier" had already been subject-matter of appeal before the First Appellate Authority as well as before the Appellate Tribunal---Assessment orders passed by the Assessing Officer under Ss. 62/135 of the. Income Tax Ordinance, 1979 in accordance with the instructions of the First Appellate Authority on the said issue could not be revised by the Inspecting Additional Commissioner under S. 66-A of the Income Tax Ordinance, 1979---Said issue was a question of fact and not a question of law which had already been decided by the Appellate Tribunal in favour of the assessee---Regarding credit of deduction of tax under Ss. 50(4) & 50(5) of the Income Tax Ordinance, 1979 to the assessee, the stand taken by the department was absolutely against the law---Imports had been made in the name of the assessee as the principals of the assessee who could not make imports in their own name because of restrictions imposed by the Government under the import policy---Credit of the withheld tax would naturally go to the assessee and this fact had also been…