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Initializing Secure Chambers
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Initializing Secure Chambers
Petitioner: COMMISSIONER OF INCOME-TAX, COMPANIES ZONE-I, LAHORE VS Respondent: Messrs OLYMPIA INDUSTRIES (PVT.) LTD., LAHORE
Court Name: Lahore High Court Judge(s): Muhammad Sair Ali, Nasim Sikandar Title:COMMISSIONER OF INCOME-TAX, COMPANIES ZONE-I, LAHORE vs Messrs
OLYMPIA INDUSTRIES (PVT.) LTD., LAHORE Case No.: I.T.A. No.101 of 1997 Date of Judgment:2002-04-16 Reported As: 2002 PTD 2538 Result: Appeal dismissed Judgment ORDER NASEEM Sikandar, J.---After hearing the learned counsel for the parties, we are inclined to sustain the legal objection against the maintainability of appeal. According to the learned counsel for the respondent the order of the Tribunal in this case was recorded on 5-3-1997 when the provisions for reference to this Court under section 136(1) of the Income Tax Ordinance, 1979 existed. That section was amended with effect from 1-7-1997 to provide for an appeal to this Court. 2. Therefore, against an order recorded before the introduction of the appeal provisions, no appeal laid before this Court. Accordingly the appellant/Revenue, if so advised may approach the Tribunal with a prayer for reference of the claimed questions of law. In case such an application is made alongwith a payer for condonation of delay, the A Tribunal will consider the same in accordance with law. 3. . .