Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART III APPEALS

From: 2023-07-01 - To: 0000-00-00 1[***] ____________________________________________________________________ 1-Section 134 omitted vide the Finance Act, 2005 (VII of 2005 assented on 29th June, 2005). At the time of substitution section 134 was as under:-- “134. Appeal to Supreme Court.-(1) An appeal shall lie to the Supreme Court from any judgment of the High Court delivered on a reference made or question of law framed under section 133 in any case which the High Court certifies to be a fit one for appeal to the Supreme Court. (2) The provisions of the Code of Civil Procedure, 1908 (V of 1908), relating to appeals to the Supreme Court shall apply, so far as may be, in the case of an appeal under this section in like manner as they apply in the case of an appeal from decrees of a High Court. (3) Where the judgment of the High Court is varied or i[reversed] in appeal under this section, effect shall be given to the order of the Supreme Court in the manner provided in sub-section ii[(12)] of section 133 in the case of a judgment of the High Court. (4) The provisions of sub-sections (11), (12) and (13) of section 133 shall apply in the case of an appeal to the Supreme Court made under this section as they apply to an appeal to the High Court under section 133.” i. Substituted for the words “reserved” vide the Finance Act, 2003 (I of 2003 assented on 16th June, 2003 ii. Substituted for the brackets and figures “(10)” vide the Finance Act, 2003 (I of 2003 assented on 16th June, 2003” From: 2016-07-01 - To: 2023-06-30 1[***] ____________________________________________________________________ 1-Section 134 omitted vide the Finance Act, 2005 (VII of 2005 assented on 29th June, 2005). At the time of substitution section 134 was as under:-- “134. Appeal to Supreme Court.-(1) An appeal shall lie to the Supreme Court from any judgment of the High Court delivered on a reference made or question of law framed under section 133 in any case which the High Court certifies to be a fit one for appeal to the Supreme Court. (2) The provisions of the Code of Civil Procedure, 1908 (V of 1908), relating to appeals to the Supreme Court shall apply, so far as may be, in the case of…