Law: Income Tax Ordinance, 1979

Section: 13,22,62,65,136,136(2),133

Income Tax Ordinance (XXXI of 1979)----Ss.13, 22, 62, 65 & 136(2)---Income Tax Ordinance (XLIX of 2001), S.133---Reference to High Court---Self assessment, re-opening of---Re-assessment order making additions to income to assessee under Ss.13 & 22 of Income Tax Ordinance, 1979---Appellate Authority set aside re-assessment order and remanded case to Assessing Officer for its fresh trial---Tribunal upheld such rert and order---Validity---Tribunal had not given any finding thus, there was no final order, which could be said to have given rise to any question of law for determination by High Court---Reference under S.133 of Income Tax Ordinance, 2001 and S.136 of Income Tax Ordinance; 1979 would lie only against final order, but not against an interlocutory or remand order as no question of law would arise therefrom---Assessing Officer, while examining case afresh would consider all legal aspects arising in such matter---High Court disposed of reference application with directions of Assessing Officer that before making any addition to .income of assessee, he should be provided full opportunity of hearing and decision should be based on sound reasoning, proper appreciation of legal aspect, facts and evidence on record. Abdul Ghani and Company v. C.I.T. PLD 1962 (WP) Kar. 635 and C.Y.T. v. National Refinery Limited 2003 PTD 2020 ref. Gap. Inc. Daware Corporation USA v. Gap Departmental Store, Karachi 2006 CLD 1477; Muhammad Akram Malik v. Dr. Ghulam Rabbani PLD 2006 SC 773; The Commissioner of Income Tax, Central Zone `B', Karachi .v. Messrs Electronic Industries Ltd. 1988 PTD 111; Islamuddin and 3 others v. The Income Tax Officer and others 2000 PTD 306; Dr. Abdur Rauf Hamid v. Commissioner of Income Tax, Faisalabad 65 Tax 207; Haji Muhammad Yousaf v. Commissioner of Income Tax and Wealth Tax Companies Zone, Faisalabad 2006 PTD 72; Commissioner of Income Tax and Wealth Tax, Sialkot Zone v. Messrs Maqbool Ahmad Gill 2007 PTD 1757; Commissioner of Income Tax v. Bihar Alloy Steels Ltd. 1993 PTD 1189 and Commissioner of Income Tax v. Grand Bazaar (1991) 187 ITR page 471 rel. THIS ORDER PASSED BY: IRFAN SAADAT KHAN, J.---This Income Tax Reference Application (ITRA) has…

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