Law: Income Tax Ordinance, 1979

Section: 135,136,156

Income Tax Ordinance (XXXI of 1979)----Ss. 135, 136 & 156---Refusal of Tribunal to rectify/amend its original order recorded under S.135 of Income Tax Ordinance, 1979---Reference or appeal to High Court against such refusal order---Maintainability---Limitation---Appeal to High Court would be competent only on a question of law with reference to original order of Tribunal, which was either pleaded, argued or decided by Tribunal or which arose as a natural consequence thereof---Order refusing rectification would not merge in or become part of original order of Tribunal for purpose of reference or appeal to High Court---High Court, in case of unsuccessful rectification application, would not entertain issue as a question of law, if Tribunal was justified in refusing to rectify its original order---Rectified/amended order of Tribunal passed on rectification application or in exercise of its suo motu powers, if prejudiced interest of either party, then appeal thereagainst to High Court would be competent by virtue of S.135 of Income Tax Ordinance, 1979 alone for being part of order made at subsequent stage giving rise to fresh cause of action and limitation--Principles. Commissioner of Income Tax v. Ateed Riaz 2002 PTD 570 ref. Messrs Hong Kong Chinese Restaurant, Main Boulevard Gulberg, Lahore v. Assistant Commissioner of Income Tax, Circle-6, Lahore and another 2002 PTD 1878 fol. ORDER NASIM SIKANDAR, J.---In this constitutional petition following prayer has been made:-- "The petitioner, therefore, prays; (a) That this Hon'ble Court may be pleased to issue a declaratory writ or such other appropriate writ order or direction in the nature of certiorari under Article 199 of the Constitution of Islamic Republic of Pakistan against the Respondents calling for the record pertaining to orders at Annexure-I and at Annexure-J and examining them and setting aside and quashing the orders at Annexure-I and at Annexure-J holding that rectification or refusal of rectification under section 156 of the Ordinance or order under section 66-A of the Ordinance is appealable under section 134 of the Ordinance. (b) That this Hon'ble Court may be pleased to issue direction to…

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