Law: Income Tax Ordinance, 1979

Section: 136

Law: Income Tax Rules, 1982

Section: 4,5

Law: Income Tax Ordinance, 1979

Section: 19

(a) Income Tax Ordinance (XXXI of 1979)--- ----S. 136---Remand order of Appellate Tribunal generally would not give rise to a question of law. (b) Income Tax Ordinance (XXXI of 1979)---S. 19---Income Tax Rules, 1982, Rr. 4 & 5---Self-hired house by a salaried owner---Receipt of 80% of basic pay by assessee as rent from employer---Such receipt treated as income from property after allowing 1/5th thereof on account of repair etc.---Addition in such receipt of 15% of basic pay of assessee on account of unfurnished accommodation provided to him by employer---Validity---If such receipt was treated as income from property, assessee as employee was still entitled to exemption of 45 % of basic salary as admissible house rent allowance contemplated in R.4 of Income Tax Rules, 1982---Such addition would amount to tax same amount twice---Such self-hired house could not be treated as rent free unfurnished accommodation provided by employer. (c) Income Tax Ordinance (XXXI of 1979)--- ----S. 136---Jurisdiction of High Court under S.136 of Income Tax Ordinance, 1979---Nature, purpose and scope---Such jurisdiction was not that of a court of appeal---Such jurisdiction being advisory in nature and its purpose being resolution of problematic or debatable legal question of substantial nature and of general application to a sizable class of assessee---Tribunal must refuse to make reference, if not certain, as to whether question framed raised a substantial legal issue---Principles. Jurisdiction of High Court under section 136, Income Tax Ordinance, 1979 is advisory nature and is required to be invoked only when the issues raised before and decided by Tribunal were of substantial nature and general application to a sizable class of assessees. The nature of jurisdiction of High Court is clearly distinguishable from its appellate or the revisional jurisdiction. The most important difference is that during the pendency of a reference, the appeal before the Tribunal is deemed pending and in case the view adopted by the Tribunal is varied, it is again listed before them and then decided in the light of the opinion expressed by High Court. The purpose of reference is not to get a…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492