Law: Income Tax Ordinance, 1979

Section: 13,13(1)(c),65,136

(a) Income Tax Ordinance (XXXI of 1979)---Ss. 65 & 136---Appeal to High Court---Question relating to the assumption of jurisdiction by the Assessing Officer under S.65, Income Tax Ordinance, 1979 in the absence of alleged "definite information", was neither raised before the Tribunal nor the same was ruled upon by the Tribunal---Such question having not arisen from the order of the Tribunal, assessee was not entitled to an opinion of High Court under S.136, Income Tax Ordinance, 1979. (b) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 13 & 136---Addition---Appeal to High Court---Scope---Question of fact---Adjudication of questions as to whether restoration of addition by the Tribunal was justified or not and whether said amount purportedly represented a part of the brought forward amount from the earlier years, was dependent upon the inquiry into and the examination of the record---Tribunal being the final arbiter of the questions of fact determined the same against the assessee---High Court under S.136, Income Tax Ordinance, 1979, had no jurisdiction to re-inquire into and re-determine a question of fact JUDGMENT MUHAMMAD SAIR ALI, J.---In Para. 4 of the Memo. of appeal the assessee prayed for our opinion on the following questions allegedly arising from order, dated 14-4-1998 of the learned Income Tax Appellate Tribunal, Lahore Bench, Lahore:-- "(A) Whether the learned Tribunal acted legally in upholding the assumption of the jurisdiction under section 65 of the Ordinance in the absence of the condition precedent that there should have been definite information to the effect that any income had been escaped assessment? (B) Whether under the admitted facts and circumstances of the case, the learned Tribunal was justified to restore the addition of Rs.1,57,963 under section 13(1)(c) while the said amount represented a part of the brought forward amount from the earlier years?" 2. We have heard the learned counsel for the parties, the main thrust of the arguments of the learned counsel for the appellant assessee was that no definite information was available with the Assessing Officer to justify reopening thereof under section 65 of the late Income Tax…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492