Law: Income Tax Ordinance, 1979

Section: 136

Income Tax Ordinance (XXXI of 1979)---S.136(1)---Appeal tot High Court---Self-Assessment Scheme--­Question of fact---Appellate Tribunal against the findings of the authorities had concluded that the assessee was entitled-to the concession to Self-Assessment Scheme---Validity---Issue did not involve or raise a substantial legal controversy between the Revenue Authorities and the assessee---Every question of law need not be referred to High Court and only a question having some substance was required to be so referred--­Question as framed was neither of law nor had raised a substantial legal controversy between the parties High Court refused to entertain the question---Reference was dismissed in limine. CIT v. Messrs Imminan International, Lahore C.T.R. No.29 of 1991 and The Lungla (Sythet), Tea Co. Ltd. v. Commissioner of Income-tax, Dacca Circle. Dacca 1970 SCMR 872 ref. ORDER NASEEM SIKANDAR, J.---After hearing the learned counsel for the Revenue, we are not persuaded to entertain the following question of law which is stated to have arisen out of an order of the Income-tax Appellate Tribunal, dated 27-10-2000:--- "Whether on the facts, and in the circumstance of the case, the assessee being now taxpayer involving concealment of income of Rs.1,60,000 was entitled to the benefits of the Self-Assessment Scheme?" 2. The assessee .an individual and as, a new taxpayer returned his income from business at Rs.42,000 for the assessment year 1996-97. The Assessing Officer refused to extend the concession of the scheme to the assessee on the ground that business capital was not properly supported from the source. It was also noted that claimed liability of Rs.1,60,000 was not supported from any evidence on record and that the claimed tax credit under section 50(7E) exceeded a sum of Rs.100 when seen in the light of the electricity bills submitted alongwith the return. 3. On usual proceedings total income for the year was estimated at Rs.2,82,000 which included the said sum of Rs.1,60,000 added towards income with reference to the provisions of section 12(18) of the Income Tax Ordinance, 1979. 4. Learned First Appellate Authority/A.A.C. of Income-tax, Faisalabad Range…

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