Law: Income Tax Ordinance, 1979

Section: 136

(a) Income Tax Ordinance (XXXI of 1979)----S. 136---Appeal raising questions of facts---Validity---High Court had no, jurisdiction to go into such questions within meaning of S.136 of Income Tax Ordinance, 1979---Appeal, was dismissed in. circumstances. Engro Chemical Pakistan Ltd. v. Additional Collector of Customs 2003 PTD 777; Ambika Silk Mills Co. Ltd. v. Commissioner of Income-tax, Bombay City (1952) 22 ITR 58; Messrs Ahmad Karachi Halva Merchants and Ahmad Food Products v. Commissioner of Income Tax, South Zone, Karachi 1982 SCMR 489 and I.T.C. No. 192 of 2002 ref. (b) Income Tax Ordinance (XXXI of 1979)--- ----S. 136---Jurisdiction of High Court---Scope---Questions which High Court can examine or consider highlighted. High Court is only competent to examine or consider question of law, which had arisen out of the order of Tribunal or the question which was raised before Tribunal and was dealt with by Tribunal or the question which was not raised before Tribunal, but was dealt with by Tribunal or the question which was raised, but has not been dealt with by Tribunal. Commissioner of Income-tax v. National Refinery Ltd. 2003 PTD 2020 fol. (c) Income Tax Ordinance (XXXI of 1979)--- ----S. 136---Question neither raised nor dealt with by the Appellate Tribunal---Effect---Such question could not be raised for first time before High Court. ORDER The following questions of law are raised by the appellant for determination by this Court: -- "(1) Whether on the facts and in the circumstances of the, case the learned Income Tax Appellate Tribunal, was right to uphold the finding of the respondent No. 1 as well as learned Commissioner of Income Tax (Appeals) that the attempt of the appellant to claim the business loss on account of overhead expenses seem to be a device to avoid proper taxation. (2) Whether on the facts and in the circumstances of the case the learned Income Tax Appellate Tribunal was justified in disallowing the claim of profit and loss expenses amounting to Rs.20,52,141 on the plea that adjustment of business expenses is not allowable against property income." The facts of the matter are that the appellant was engaged in the business of running…

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