Law: Income Tax Ordinance, 1979

Section: 23(1)(vii),136,136(1),136(2)

Income Tax Ordinance (XXXI of 1979)---Ss. 136 & 23(1)(vii)---Reference to High Court---Applicant/department being aggrieved by order passed by Income Tax Appellate Tribunal filed a Reference under S.136(1) of Income Tax Ordinance, 1979 before the Tribunal asking it to refer question of law for opinion of High Court---Office of Tribunal inadvertently treated said application as income tax appeal, did not fix it for hearing for a long period---Tribunal refused to refer question framed by applicant/department on the assumption that there must have occurred many changes in the law as well as in the facts and circumstances of the case during period of pendency of reference application which was pending for more than seven years---Impugned order of the Tribunal was tantamount to punishing applicant for an erroneous act of the Tribunal as it had been admitted that mistake in the treating of the reference as an income tax appeal was on the part of the office of the Tribunal and not on the part of applicant---Parties could not be punished for an erroneous act of the Court---Tribunal under provisions of S.136(1) of Income Tax Ordinance, 1979 could either refer the proposed question for the opinion of the High Court or could reject same either on the ground that no question of law had arisen or on the ground that application was time barred---No other order could be passed by the Tribunal under S.136(1) of Income Tax Ordinance, 1979---Order passed by the Tribunal, in circumstances was against the provisions of S.136 of Income Tax Ordinance, 1979---On merits, however, there was no substance in the question proposed by applicant either on fact or on law and High Court refused to answer the same---Reference application being devoid of merits, was dismissed. Packages Limited v. The Commissioner of Income Tax 1993 SCMR 1224; The Commissioner of Income Tax West Zone Karachi and another v. Khairpur Textile Mills Ltd. and others 1989 SCMR 61; Calico Dyeing and Printing Works v. Commissioner of Income Tax, Bombay City, II 34 ITR 265; India Cement Ltd. v. Commissioner of Income Tax, Madras 60 IRT 52; Commissioner of Income Tax v. Gelcaps (Pvt.) Limited in ITR No.58 of 1992 and…

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