Law: Income Tax Ordinance, 1979

Section: 136

[Income Tax Ordinance (XXXI of 1979)]....Section 136(2)---Reference to High Court under S.136(2)---Income Tax Ordinance, 1979---Precondition---After a question has been proposed by the Income Tax Appellate Tribunal. directly, there is no legal sanction behind filing another reference application---Precondition to file a reference under S.136(2), Income Tax Ordinance, 1979 is refusal to refer the question by the Tribunal---Income Tax Tribunal, in the present case, had not refused to send the case, it had rather approved that a question of law did arise, however not the one proposed by the department---Department had still option to file another reference which, on the face of it, was misconceived--In fact after refusal by the Income Tax Appellate Tribunal, the aggrieved party may, apply to the High Court and High Court may if it was not satisfied with the correctness of the order of the Tribunal, frame a question of law which meant that after rejection by the Tribunal, appellant may apply and propose but the question was to be framed by the High Court---High Court besides refusing same, may also reframe some other question if it was so minded. CIT v. Muhammad Arshad 2002 PCTLR 882 fol. ORDER This order will dispose of P.T.R. Nos. 102 of 2004 to 104 of 2004 as common questions of law and facts are involved in these P. T. Rs. 2. This P.T.R. has been filed by Commissioner of Income, Companies Zone-I, Lahore, through which following question of law has been proposed for the consideration of this Court:-- "Whether on the facts and in the circumstances of the case, finalization of assessment ex parte on 30-5-1996 is tenable in law". 3. Brief facts are that the Metal Forming Private Limited, present respondent is a limited company and is assessed in Circle 10, Companies Zone-I, Lahore. The said respondent filed its return and claimed exemption under clause 118-E of Part-I of the Second Schedule which was disallowed by the Assessing Officer. The rejection of the claim of exemption is based upon the observation that old machinery was used by the said undertaking which was against the legal requirements to qualify for exemption. However, since the decision was ex parte…

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