Law: Income Tax Ordinance, 1979

Section: 136

Law: Constitution of Pakistan, 1973

Section: 185(3)

Income Tax Ordinance (XXXI of 1979)--S. 136---Constitution of Pakistan (1973), Art.185(3)---Appeal to High Court---Issue not raised before Income Tax' Appellate Tribunal---High Court not giving any finding on such issue---Grievance of assessee was that out of three referred questions High Court had replied two, while. no finding was given on third question---Validity---At no stage of proceedings -any question had arisen whether assessee being a limited company was a person incapable of incurring expenses on travelling, telephone and the like, which was liable to be deleted and disallowed for the purpose of computing taxable income of the assessee---Other two questions were answered by High Court in affirmative as the amount of gratuities payable to employees was a proper charge on the income of the assessee and was, therefore, admissible as an expense---High Court was justified in taking the view that the third question was never raised before the Tribunal for the purpose of S.136 of Income Tax Ordinance, 1979---Judgment of High Court was correct to which no exception could be taken---Leave to appeal was refused. Nazar Muhammad's case PLD 1974 SC 22; Ashfaq-ur-Rehman's case PLD 1971 SC 766; Thakurdas and another v. Topandas and others AIR 1929 Sindh 217 and Ghansham Singh Tirathsingh and another v. Mohamed Yaqoob AIR 1933 Sindh 257 rel. ORDER CH. IJAZ AHMED, J.--- The brief facts out of which the present petition arises are that the respondent No.1 filed suit for specific performance in the Court of Civil Judge, Kasur on 27-8-1991 against the petitioners and respondent No.2. Contents of the plaint reveal that property in question measuring 120 Kanals, 19 Marlas was originally owned by one Naseer Ahmad who agreed to sell the property to respondent No.1 vide agreement to sell dated 29-5-1990 for consideration of Rs.4,50,000. Original owner received Rs.2,75,000 from respondent No.1 at the time of the execution of the agreement as earnest money and the balance amount was to be paid at the time of the execution of the registered sale-deed. The possession of the property in question was handed over to the respondent at the time of execution of the said agreement.…

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