Case Details

Citation(s)
2002 SLG 310 2002 SLD 310 2002 PTD 1874
Lahore High Court
I.T.A. No. 129 of 1998, decision dated: 2-04-2002
NASEEM SIKANDAR AND MUHAMMAD SAIR ALI, JJ
Muhammad Ilyas Khan for Revenue

COMMISSIONER OF REVENUE TAX, WATER COMPANIES ZONE III, LAHORE

VS

Messrs STATE LIFE and others

Law: Income Tax Ordinance, 1979

Section: 136

Income Tax Ordinance (XXXI of 1979)----S.136(2)---Appeal---Jurisdiction of High Court---Revenue instead of approaching High Court under the provisions of S.136(2) of the Income Tax Ordinance, 1979 as the same existed before 1-7-1997, had opted to file appeal under the amended provisions which came into force oh 1-7-1997---Validity---At that time when the order of the Tribunal was recorded, High Court exercised referable jurisdiction---High Court declined to entertain the appeal filed by Revenue which was dismissed it, circumstances. ORDER Heard. 2. The appeal pf the assessee-respondent was decided by the learned…
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