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Petitioner: COMMISSIONER OF REVENUE TAX, WATER COMPANIES ZONE III, LAHORE VS Respondent: Messrs STATE LIFE and others
Court Name: Lahore High Court Judge(s): Muhammad Sair Ali, Nasim Sikandar Title:COMMISSIONER OF REVENUE TAX, WATER COMPANIES ZONE III, LAHORE vs
Messrs STATE LIFE and others Case No.: I.T.A. No. 129 of 1998 Date of Judgment:2002-04-02 Reported As: 2002 PTD 1874 Result: Appeal dismissed Judgment ORDER Heard. 2. The appeal of the assessee-respondent was decided by the learned Tribunal on 23-2-1997 while the reference application proposing two .Questions were rejected by them on 19-1-1998: Thereafter, the Revenue instead of approaching us under the provisions of section 136(2) as these existed before 1-7-1997 has opted to file an appeal under the amended provisions of which came into force on 1-7-1997. 3. Since at the relevant time when the order of the Tribunal was recorded, this Court exercised referable jurisdiction, appeal filed by the Revenue cannot be entertained. 4. Dismissed. .