Law: Income Tax Ordinance, 1979

Section: 56,61,135,136(1)

Income Tax Ordinance (XXXI of 1979)----Ss. 56, 61, 135 & 136(1)---Reference to High Court ---Scope--�Question of law not raised before Income Tax Appellate Tribunal--�Effect---Dispute was with regard to service of notice on assessee under S.56 of the Income Tax Ordinance, 1979---Tribunal having found that the notice was never served upon the assessee, dismissed the appeal of the Authorities---Validity---High Court in reference jurisdiction under S.136(1) of the Income Tax Ordinance, 1979, could proceed only on the findings recorded and could answer a question which arose out of order of the . Tribunal recorded under S.135 of the Income Tax Ordinance, 1979---Order on a reference application under S.136(1) of the Income Tax Ordinance, 1979, could not be equated with the order of the Tribunal recorded under S.135 of the Income Tax Ordinance, 1979--�Where the Tribunal had recorded express finding that notice under S.56 of the Income Tax Ordinance, 1979, was never served upon the assessee, the question of validity of returns .Bled in response thereof could not arise at all---Issue being raised by the Authorities as question of law was neither mooted before the Tribunal nor it was ruled upon by them---High Court could answer only a question which had been mooted before the Tribunal and had either been ruled upon by them or the same had arisen as a natural result of that order---Neither of the two conditions having been answered in the present case, High Court refused to reply the questions as framed---Reference was declined in circumstances. JUDGMENT NASEEM SIKANDAR, J.---This is a case stated by the Income Tax Appellate Tribunal,- Islamabad Bench, Islamabad framing following question of law, at the instance of CIT(Appeals), Rawalpindi Bench which is stated to have arisen out of the order of that Bench, dated 12-2-1991:--- "Whether on the facts and in the circumstances of the case the Income Tax Appellate Tribunal was justified to reject Department's appeals and uphold the Commissioner of Income Tax (Appeals') order on the ground that the notice issued by the Income Tax Ordinance, 1979 was not properly served can the assessee notwithstanding the fact that the…

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