Law: Income Tax Ordinance, 1979

Section: 136

Law: Finance Act, 1997

Section: 136(1)

Income Tax Ordinance (XXXI of 1979)---S.136(1) [as amended by Finance Act (XXII of 1997)]---Appeal--­Maintainability---Reference, non-filing---Prior to amendment by Finance Act, 1997, in S.136(1), Income Tax Ordinance, 1979, order was passed by the Appellate Tribunal on 5-3-1997, and against the order appeal was filed---Contention of the assessee was that when the order was passed no right of appeal existed, therefore, appeal under S.136(1) [as amended by Finance Act, 1997] filed by the authorities was not maintainable--­Validity---Against an order recorded before the introduction of the provisions of appeal, no appeal lay before High Court---High Court observed that the authorities might approach the Tribunal with a prayer for Reference of the intended questions of law with request for condonation of delay which will be considered by the Tribunal in accordance with law. ORDER NASEEM Sikandar, J.---After hearing the learned counsel for the parties, we are inclined…

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