Law: Income Tax Ordinance, 1979

Section: 133,136,133(4)

[Income Tax Ordinance (XXXI of 1979)]......Sections.133(4) & 136---Reference to High Court against order of Tribunal refusing to rectify claimed mistake---Not maintainable. Messrs Hong Kong Chinese Restaurant Main Boulvevard Gulberg, Lahore v. Assistant Commissioner of Income Tax Circle 6 Lahore and another 2002 PTD 1878 and Commissioner of Income Tax Madras V.O. RM. SV Sevugan (1948) Vol. XVI ITR 59 rel. (b) Income Tax Ordinance (XXXI of 1979) Ss.133(4) & 136---Application for rectification of original order of Tribunal, acceptance or rejection---Reference to High Court---Limitation---Rejection of such application could not give life to limitation provided in law for filing reference against original order of Tribunal---When Tribunal either accepted such application of itself suo motu amended its original order, then rectification order would become a part of original order---Reference could be filed against original order of Tribunal, if same gave rise to question of law. Commissioner of Income Tax v. Ateeq Riaz 2002 PTD 570 rel. THIS ORDER PASSED BY: NASIM SIKANDAR, JUSTICE AND KHAWAJA FAROOQ SAEED, JUSTICE:------------- This reference application has been filed by the Commissioner of Income Tax, Faisalabad Zone, Faisalabad. The question is as follows:-- "Whether on the facts and in the circumstances of the case, the learned Tribunal was justified to reject departmental miscellaneous application when additions of taxable allowances made under the heads Medical Allowance and Honorarium were incorrectly deleted and the mistake was apparent from the record?" 2. The case was fixed for hearing earlier on 6-10-2008 when adjournment was sought on behalf of the petitioner, which was allowed. Today, no one is in attendance. The case, therefore, is decided on the basis of the merits of this case. Above question, which statedly arises, is on the basis of the order of rectification recorded under section 133(4) of the Income Tax Ordinance 2001, in R.A.No.21/LB of 2003 for assessment year 1996-97. Notwithstanding the fact that the reference is defective on the face of it, as the same should have been filed under the provisions of the Income Tax Ordinance 1979,…

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