Law: Income Tax Ordinance, 1979

Section: 134,134(2),134(5),134(2)(5),136,155

Income Tax Ordinance (XXXI of 1979)].....Ss.136, 134(2)(5) & 155 Reference to High Court Appellate Tribunal had dismissed the Departmental appeal merely on technical grounds that the memo of appeal and other documents had been signed by any other person on behalf of Assessing Officer and without providing an opportunity to make up the deficiency Validity Appeal memo was signed by some one on behalf of the Assessing Officer and even the name and designation of the person who supposedly exercised the authority of filing the appeal on behalf of the Assessing Officer had not been mentioned Documents appended with the appeal were not duly certified as prescribed under the rules but same were also attested by the said person Contention that appeals were dismissed merely on technical ground did not hold good because such defect was not merely a technical objection/mistake/omission which could be cured under S.156 of the Income Tax Ordinance, 1979 Section 134(2) read with S.134(5) of the Income Tax Ordinance, 1979 provided that appeal on behalf of the Department could be filed only by the Assessing Officer and none else - When law required something to be done in a particular manner, the same must be done in that manner or not at all No question of law arising and reference application being devoid of any merit same was dismissed by the Appellate Tribunal. 2001 PTD 781 rel. ORDER SYED NADEEM SAQLAIN (JUDICIAL MEMBER). Titled reference application for the assessment year 1992-93 has been preferred at the instance of the Revenue praying therein that the following questions of law be referred to the Hon'ble High Court for seeking its opinion: "(i) Whether under the facts and circumstances of the case, the learned Income tax Appellate Tribunal was justified to dismiss the Departmental Appeal merely on technical grounds that the memo of appeal and other documents have been signed on behalf of Assessing Officer." "(ii) Whether under the facts and circumstances of the case, learned Tribunal was justified in rejecting the Departmental Appeal without providing an opportunity to make up the deficiency, if any, observed/found by the learned Income tax Appellate Tribunal." 2.…

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