Law: Income Tax Ordinance, 2001

Section: 133(1)

Law: Income Tax Ordinance, 1979

Section: 52,86,12,12(5),50,50(3A),80,80AA,156

Income Tax Ordinance (XLIX of 2001)----S. 133(1)---Income Tax Ordinance (XXXI of 1979), Ss. 52/86, 50(3-A), 12(5), 80-AA & 156---Reference to High Court---Assessment framed under Ss.52/86 of the Income Tax Ordinance, 1979 was annulled by the First Appellate Authority being barred by time as the same was to be made within a period of four years as prescribed under S.156 of the Income Tax Ordinance, 1979--Action of the First Appellate Authority was confirmed by the Appellate Tribunal---Question for reference to High Court as to whether Appellate Tribunal was justified in maintaining the annulment of order despite the fact that no period of limitation had been prescribed for initiation/completion of action under Ss.52/86 of the, Income Tax Ordinance, 1979---Validity---Proposed question of law did not appear to be a question of such a nature as necessarily required reference to High Court for decision, since similar reference had already been specifically answered by the superior Courts---Settled and answered proposition need not to be referred again for decision---Appellate Tribunal declined to make reference to High Court and reference applications stand refused. 1999 PTD (Trib.) 3357 and 1996 PTD (Trib.) 65 ref. (1961) 4 Tax 96 and 2002 PTD 14 rel. ORDER The department, through these applications, has sought for making a reference on the following proposed question of law stated to be arising out of the order, dated 26-9-2002 passed by the Tribunal in I.T.As. Nos. 1138/IB to 1147/IB of 2000-2001:-- "Whether on the facts and in the circumstances of the case the learned ITAT was justified in maintaining the annulment of order under section 52/86 of the Income Tax Ordinance, 1979 by the CIT(A) for assessment year 1991-92 to 1994-95 despite the fact that no period of limitation has been prescribed for initiation/completion of action under section 52/86 of the aforesaid Ordinance?" 2. Hence the applicant/department required the Tribunal in terms of subsection (1) of section 133 of the Income Tax Ordinance, 2001 for drawing up statement of the case and for referring the above question of law to the Honourable High Court for decision. 3. We have heard learned…

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