Law: Income Tax Ordinance, 1979

Section: 132,136

Income Tax Ordinance (XXXI of 1979)---S. 136---Reference to High Court---Question whether Appellate Tribunal was justified in law in holding that by giving effect to order of First Appellate Authority under, S.132 of the Income Tax Ordinance, 1979, the departmental appeals before the Appellate. Tribunal had become infructuous and thus liable to be dismissed, was referred to the High Court by the Appellate Tribunal being question of law. ORDER MUHAMMAD ASHFAQUE BALOUCH (JUDICIAL MEMBER).---These reference applications for the assessment year 1993-94 and 1994-95 have been filed on behalf of the department and the learned CIT Zone-B Karachi requires us to refer to the Honble High Court the following question said to be of law and arising out of the orders of this Tribunal in ITA Nos. 1124 and 1125/KB of 1995-96 (Assessment Years 1993-94 and 1994-95) wherein the consolidated order was made by this Tribunal on 14-6-2002:-- QUESTION "Whether on the facts and circumstances of the case the learned Income Tax Appellate Tribunal was right in law in holding that by giving effect to the order of the learned CIT(A), the departmental appeal becomes infructuous and thus liable to be dismissed. " 2. We have heard the learned D.R. as the respondent has chosen not to appear and the relevant appellate orders have also been perused by us. 3. The facts of the case briefly stated are that the Assessing Officer had made regular assessments for the assessment years 1993-94 and 1994-95 although the assessee had submitted the returns under the relevant Self-Assessment Schemes. The assessee went in appeal before the learned CIT(A) who held that the returns submitted by the assessee qualified to be processed under the relevant Self-Assessment Schemes and therefore, he directed the Assessing Officer to accept the returned income of the assessee under the Self-Assessment Schemes. 4. In order to give effect to the order of the learned CIT(A), the Assessing Officer passed orders under section 132 on 12-11-1995 wherein the returned version was accepted by him as per directions of the learned CIT(A). However, the department came in appeal before the Tribunal on 24-12-1995 against the directions…

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