Law: Income Tax Ordinance, 1979

Section: 111,136

Income Tax Ordinance (XXXI of 1979)---Ss. 65, 111 & 136---Reference---Question of fact---Re-opening of assessment Concealment of income---Imposition of penalty---Question of fact---Controversy compelling filing of the reference was that the assessee had wrongly declared his income as earned from poultry farm--­Revenue Authorities on the basis of report of a revenue official did not accept the income as declared by the assessee and-re-opened the case under S.65 of the Income Tax Ordinance, 1979---Validity---Questions as framed did not raise any legal controversy to be answered by High Court---Question whether an assessee derived income from a particular business in a particular assessment period was a pure question of fact and the same did not raise any legal controversy---Report of the revenue official was never a moot point before the Tribunal---Question of law was said to be raised only when it was either properly raised and ruled upon by the Tribunal or it otherwise had arisen as a natural consequence of the order of the Tribunal---Where neither of the two conditions were available High Court would refuse to entertain the question as framed---Question as to the availability of an information justifying reopening of assessment was a predominantly question of fact, and therefore, could not be a subject-matter of reference under S.136(2) of the Income Tax Ordinance, 1979---Reference was answered in negative. Al-Imtiaz Foundation (Regd.) v. I.T.O., Abbottabad 1992 PTD 1292 and Inspecting Assistant Commissioner and another v. Pakistan Herald Ltd. 1997 SCMR 1256 ref. JUDGMENT NASEEM SIKANDAR, J. ---Through this judgment we intend to dispose of Tax References Nos. l, 2 and 3 of 1995. 2. The applicant/petitioner is a registered firm. For the assessment year 1985-86 a return was filed disclosing income of Rs. 2,82,717 which was claimed exempt on account of its having been driven from a poultry, farm. Subsequently on inquiries however, it was concluded that the, assessee did not derive any income from poultry farm but was actually engaged in sale and purchase of poultry. Accordingly the nill assessment was re-opened under section 65 of the Income Tax Ordinance,…

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