Law: Income Tax Ordinance, 1979

Section: 50(v),156

Income Tax Ordinance (XXXI of 1979)--- ----Ss.129, 134 & 136---Constitution of Pakistan (1973), Art. 185(3)---Assessment Order---Appealability of---Petitioner .had sought leave to appeal against of High Court vide which his constitutional petition was dismissed---Leave was sought on the ground that High Court fell in error to hold that order passed by Special Officer Income Tax, which was challehged in the constitutional petition was appealable---Contention of petitioner was that order passed in constitutional petition having been violated, assessment made pursuant to said order was amenably to constitutional jurisdiction of the High Court and it Was for that reason that petitioner filed the second constitutional petition which culminated in passage of impugned in petition for special leave to appeal---Validity---Assessment order passed, was amenable to appellate jurisdiction under Income Tax Ordinance, 1979, where petitioner could agitate all the points raised before Supreme Court---No illegality existed in the impugned ---No question of law warranting grant of leave to appeal, having been raised, petition was dismissed and leave was refused. ORDER TASSADUQ HUSSAIN JILLANI, J. ---Petitioner seeks leave to appeal against the judgment dated 24-5-2002 passed by a learned Judge of the Lahore High Court vide which his constitutional petition was dismissed on the ground, "once an assessment order has been passed which is appealable before the First Appellate Authority, to the Tribunal and then is amenable to referable jurisdiction of this Court no further proceedings in this petition are required to be taken. The petitioner can very well .make his submissions before the aforesaid judicial forums provided for under the law". 2. Learned counsel for the petitioner seeks leave on the ground that the learned High Court fell in error to hold that the order dated 14-5-2002 was appealable; that the afore-referred order which was challenged through the constitutional petition which stands dismissed vide the impugned judgment was passed pursuant to a direction issued by the learned Lahore High Court and since the said order had been passed in derogation to the directions…

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