Law: Income Tax Ordinance, 1979

Section: 136

(a) Appeal---Right of appeal---Right of appeal which was available at the time of commencement of a "lis" could not be taken away except by express language. (b) Appeal-- Right of appeal---Not an inherent right---Right of appeal is not an inherent right but it must be expressly conferred by a statute or rules having force of law and has to be determined with reference to law prevailing at the time when cause was instituted in the original Court. (c) Income Tax Ordinance (XXXI of 19779)---S.136---Reference---Appeal---Distinction---Reference application could not be pressed on the analogy of right of appeal---Reference could not be equated with right of appeal which was a substantive right. (d) Income Tax Ordinance (XXXI of 1979)--- ----S.136---Reference---Meaning---Reference means referring a matter for seeking advice or decision by a subordinate Court to the superior Court by invoking the advisory jurisdiction of that superior Court. (e) Income Tax Ordinance (XXXI of 1979)--- ----S.136---Reference---Appeal---Distinction---Reference application could be rejected by the Appellate Tribunal, if it was found that no question of law arose from its order---Appeal was a right of entering a superior Court and invoking its aid and interposition to redress the error of the Court below. (f) Income Tax Ordinance (XXXI of 1979)----- ----S.136---Reference to High Court---- Reference application was filed in the Appellate Tribunal and order was passed on 8-4-2000 on the ground that when the assessment proceedings were initiated in 1987, the assessee had the right to file "Reference to High Court" and that right would remain intact notwithstanding the substitution of the provision into "Appeal to High Court" by Finance Act, 1997---Validity---Substituted provision expressly provided that the same applied to the orders of the Appellate Tribunal passed on or after the 1st July, 2000; before that repealed provision which provided reference to the High Court, from the order of Appellate Tribunal, would be applicable---Assessee could prefer appeal instead of reference application, the order having been passed before the date when the provision of appeal to High Court was in…

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