Law: Income Tax Ordinance, 1979

Section: 59,66A,136

(a) Income Tax Ordinance (XXXI of 1979)].....Ss. 59 & 136 Appellate jurisdiction of High Court Self---Assessment Scheme Substantial question of law Scope Acceptance of a return filed under Self Assessment Scheme is restricted to a particular assessment year even in the case of an assessee Unless the controversy and the issue involved is of wide implication the same cannot be said to raise a substantive legal controversy Appeal is not maintainable in circumstances. (b) Income Tax Ordinance (XXXI of 1979) Ss. 59A, 66A & 136 Appeal Self Assessment Scheme -Substantial question of law Income Tax Commissioner cancelled the return filed by assessee under the Self Assessment Scheme but the Income Tax Appellate Tribunal allowed the appeal and set aside the order passed by the Commissioner Validity Every question of law need not be referred to High Court and that only a question having some substance needed to be so referred Question framed by the Authorities being neither of law nor had raised a substantial legal controversy between the parties, High Court declined to answer the same in circumstances. CIT v. Messrs Imminan International, Lahore P.T.R. No.20 of 1991 and The Lungla (Sythet) Tea Co. Ltd. v. Commissioner of Income--tax, Dacca Circle, Dacca 1970 SCMR 872 ref. ORDER NASIM SIKANDAR, J. After hearing the learned counsel for the revenue at pre admission stage, we are not inclined to agree that the impugned order of the Tribunal give rise to any substantive question of law. 2. It appears that the assessee filed a return under Self Assessment Scheme for the assessment year 1993 94 disclosing income from various source including agricultural implements. The return so filed was accepted under Self Assessment Scheme on 20 2 1995. Subsequently, the concerned IAC concluded that the return never qualified under Self-Assessment Scheme and had, therefore, wrongly been accepted under section 59 A of the late Income Tax Ordinance, 1979. Therefore, he proceeded to cancel the same. On appeal a Division Bench of the Income Tax Appellate Tribunal disagreed with the learned IAC and concluded that the invocation of the provisions of section 66 A of the late Ordinance were…

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