Law: Income Tax Ordinance, 1979

Section: 136

Income-Tax Ordinance (XXXI of 1979)---S. 136---Reference---Question of fact---Adjudication by High Court--­Principles---Failure to raise question of law before Tribunal---Factual controversy was raised in the reference which was with regard to number of power looms being run by the assessee---Validity---None of the two questions as framed had arisen out of the order of the: Tribunal nor otherwise the questions could be taken to be questions of law raising any legal controversy---Issue of number of power looms operating by the assessee in a particular year was a question of fact---Question framed for reference to High Court and actually referred by the Tribunal were neither raised before the Tribunal nor ruled upon by it --- Question of fact could be answered by High Court only if it was raised before the Tribunal and ruled upon by it or it arose as a natural result of the order of the Tribunal---Where neither of the two conditions was answered High Court refused to entertain the questions---Reference was answered in negative. JUDGMENT NASEEM SIKANDAR, J. ---This is a case stated by the Lahore Bench of the Income T ax Appellate Tribunal, under section 136(2) of the Income Tax Ordinance, 1979. The following questions have been framed for our consideration and opinion: -- "(1) Whether on the facts and in 'the circumstances of the case the ITAT was justified in confirming the CIT(Appeals)'s order based on ITAT's earlier decision which is sub judice in the Hon'ble High Court Lahore and the reference has already been admitted for regular hearing? (2) Whether on the facts and the circumstances of the case the ITAT was justified in confirming the order of the CIT (Appeals) based on ITAT's earlier decision instead of passing on independent order by applying its judicial mind particularly when the Tribunal hold that each assessment year is an independent year?" 2. The respondent is an individual. For the assessment years 1971-72 to 1975-76 an assessment was framed on the basis of four cotton power looms. On complaint, the enquiries conducted by the Department revealed that he was running 60 power looms in two different premises. Accordingly assessment framed in the above…

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