Law: Income Tax Ordinance, 1979

Section: 136,136(1)(2)

(a) Income Tax Ordinance (XXXI of 1979)]...S.136(1)(2) Reference to High Court Questions proposed for reference must be questions of law arising out of the order of the Tribunal Principles. A "point of law" could not be equated with the expression "question of law" and that to form a question of law in real sense the question referred must be a disputed or disputable question of law. To get decision from the High Court the question referred should be problematic or debatable question and not an obvious or simple on the point of law. A question of law not relating to general interest but relevant only in the case of an individual assessee for that very assessment year, does not fall within the ambit of question of law to be referred to the High Court for its opinion under section 136(1) or 136(2) of the Income Tax Ordinance, 1979. The reply to a question referred to the High Court in the affirmative or negative should normally settle a pattern of guidance both for the Revenue as well as the assessee besides the Tribunal who had sought the advice in the first instance, therefore, the practice on the part of Revenue or the assessee which, at times, is aided by the Tribunal to treat the High Court as Appellate Court needs to be disapproved. Factual controversies should not be allowed to be converted into legal issues only by dint of draftsmanship or employment of legal language in a style which is usual to the framing of such questions. In case Tribunal is not certain if the question framed raises a substantial legal issue, it must refuse to make a reference as in that case the assessee or the Revenue will have to approach under section 136(2) and satisfy the High Court before admission that the question raised/framed is of substance. Every question of law need not be referred to the High Court but only a question having some substance needed to be so referred. Only those questions of law which arise out of order of Tribunal and are of general importance are the questions of law which could be referred to the High Court under section 136(1) or 136(2) of the Income Tax Ordinance, 1979. Commissioner of Income tax, Lahore v. Messrs Immion Internation, Lahore 2001 PTD…

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