Law: Income Tax Ordinance, 1979

Section: 131,136

Income Tax Ordinance (XXXI of 1979)---Ss. 131(4) & 136---Reference to High Court---Admission of additional evidence---Nothing had been brought on record to show that objection against the admission of additional evidence without fulfilling the requirements of S.131(4) of the Income Tax Ordinance, 1979 was ever raised before the Tribunal---Question framed was neither raised before the Tribunal nor it was ruled upon and it did not arise as a natural consequence of the Tribunal's order---High Court refused to entertain the question as framed. ORDER NASIM SIKANDAR, J.---Through this application under section 136 (2) of the Income Tax Ordinance, 1979, C.I.T. Zone-C, Lahore claims that following question of law has arisen out of an order of the Tribunal recorded on 14-11-2060 in the case of an individual deriving income from running a private educational institution namely Messrs Jinnah Cadet School:-- "Whether in the facts and circumstances of the case the learned I.T.A.T. was justified to uphold the order of the learned A.C.C. (Appeals) who has accepted the documents/record in the absence of any sufficient reasons/cause which prevented the assessee from producing the evidence the record before the Assessing Officer as envisaged in section 131(4) of the Ordinance, 1979?" 2. According to the statement of the case as against returned income of the assessee at Rs.40,000 an assessment was framed on assessable income of Rs.63,500. In the process the rate of fee was enhanced from Rs.400 as claimed to Rs.525 though the number of students at 190 was accepted. 3. The learned First Appellate Authority agreed with the assessee that she had charged a sum of Rs.400 to Rs.425 from the students.…

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