Full Judgment Text & Judicial Ruling

Court Name: Lahore High Court Judge(s): Nasim Sikandar, Mansoor Ahmed Title:COMMISSIONER OF INCOME-TAX, COMPANIES ZONE-I, LAHORE vs Messrs AIR

JUDGMENT

Reported As: 2002 PTD 509 Result: Appeal dismissed Judgment JUDGMENT NASEEM SIKANDAR, J.---After hearing the learned counsel for the parties, we are inclined to sustain the legal objection against the maintainability of appeal. The order of the Tribunal was recorded on 10-11-1996 when the provisions of reference to this Court under section 136(1) of the Income Tax Ordinance, 1979 existed. Section 136 was amended with effect from 1-7-1997 to provide for an appeal to this Court. Before that date no appeal laid before this Court. It was for that reason that the Revenue made an application seeking a reference to this Court of certain questions of law under the previous provisions which was refused by the Tribunal on 19-5-1997. 2. The Revenue was obliged to file an application for reference before the Tribunal under section 136(1) instead of directly approaching this Court under the appeal provisions which were non- existent on the date when the order of the Tribunal was rendered. - 3. Dismissed. .

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