Law: Income Tax Ordinance, 1979

Section: 136

Income Tax Ordinance (XXXI of 1979)----S. 136 [as substituted by Finance Ordinance (XXI of 2000)]--Reference to High Court without first approaching Tribunal for referring proposed questions of law---Validity---High Court dismissed such reference in limine for being misconceived. ORDER Commissioner of Income Tax, Karachi has filed this application under section 136(1) of the Income Tax Ordinance, 1979 proposing the following questions of law for consideration by this Court:-- "Whether on the facts and in the circumstances of the case the learned Income Tax Appellate Tribunal is justified in holding that provisions of section 80-D with reference to a Registered Firm is applicable with effect from assessment year 1993-94 and not for assessment year 1992-93" On perusal of the file, it transpires that the Income Tax Appellate Tribunal passed an order, dated 12-9-2001 in I.T.A. No.2178/KB of 1994/95 (Assessment year 1992-93) whereby the appeal was allowed, the order, of the Inspecting Additional Commissioner was set aside and the original order passed under section 59(1) of the Income Tax Ordinance was restored. It is pertinent to mention here that by the Finance Act, 1997, section 136 of the Ordinance was amended to read as follows:-- "136. Appeal to High Court.---(1) An appeal shall lie to the High Court in respect of any question of law arising out of an order under section 135. (2) The appeal under this section shall be filed within sixty days of the date upon which an assessee or the Commissioner is served with notice of an order under section 135. " However, the provisions of sections 136 of the Income Tax Ordinance, 1979 were again amended by the Finance Ordinance, 2000, whereby the old provisions of the Income Tax Ordinance were restored. After such amendment section 136 read as follows:-- "136. Reference to High Court.--- (1) Within ninety days of the date upon which he is served with notice of an order under section 135, the assessee or the, Commissioner may, by application in such form and accompanied by such documents as may be prescribed, require the Appellate Tribunal to refer to the High Court any question of law arising out of such order, and the…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492