Law: Income Tax Ordinance, 1979

Section: 135,136

Income Tax Rules, 1982---R. 20 [as revised by Notification S.R.O. 773(1)/1992, dated 16-8-1992)]---Income Tax Ordinance (XXXI of 1979), Ss. 135 & 136--­Reference---Revised assessment return---Disallowance based upon stock phrases---Question of law---Failure to raise before the Tribunal--­Appellate Tribunal did not accept the revised income-tax return filed by the assessee---Validity---Assessee was justified in claiming that no disallowance could be based upon stock phrases like partial un-varifiability and alleged presence of an element of personal use--­Tribunal failed to take into consideration that assessee being a juristic or legal person its personal use of a facility like telephone, vehicles needed all the more strict test to bring home that any employee/Director of the Company had in fact used or availed the same which was not directly or indirectly connected with the business of the Company---Where the question raised in the reference was not raised before the Tribunals below, same could not be said to have arisen' out of their order recorded under 5.135 of the Income Tax Ordinance, 1979---Assessee in the present case having failed to file any appeal against the setting aside and remand order of the Appellate Authority on the issue of reconsideration of the revised return in the light of the amended provision, it could not agitate the same as a question of law which had to arise from the order of the Tribunal recorded under S.135 of the Income Tax Ordinance, 1979, or a natural consequence thereof---Reference was answered in negative. JUDGMENT NASEEM SIKANDAR, J.---In this P.T.R. under section 136(2) of the Income Tax Ordinance, 1979 (for short the Ordinance) a non­resident company seeks answer of .the following question earlier submitted before the learned Tribunal for reference to this Court under section 136(1) of the Ordinance on the ground of its having arisen out of their order, dated 15-6-1995:--- "Whether based on the material on record of the case, the learned ITAT was justified to vacate the order of the CIT(A) and to uphold disallowance of expenses which the Assessing Officer had made using stock phrases and without pinpointing any…

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