Income Tax Ordinance (XXXI of 1979)---

----First Sched., Part III---No surcharge can be imposed on amount of taxes payable.

Commissioner of Income Tax v. Pakistan Tobacco Company 1988 PTD 66 fol.

Sheikh Haider for Applicant. Nemo for Respondent.

Date of hearing: 19th November, 1991.

JUDGMENT

NASIR ASLAM ZAHID, J.---On an application under section 136(1) of the Income Tax Ordinance, 1979, moved by the Department, the Income-tax Appellate Tribunal has referred the following question for our opinion:---

"Whether under the facts and circumstances of the case the Income- tax Appellate Tribunal was justified in upholding the direction of learned Commissioner of Income Tax (Appeals) that the assessing officer should not impose any surcharge on amount of taxes payable?"

2. The matter refers to assessment year 1979-80 of the assessee. We have heard Mr. Sheikh Haider, learned counsel for the Department. In earlier decisions, this Court has decided this point against the Department. Detailed decision of the Court is given in the case of Commissioner of Income-tax v. Pakistan Tobbaco Company 1988 PTD 66. Mr. Sheikh Haider concedes to this position but submits that the Department has taken the matter to the Supreme Court where the appeals filed by the Department are pending.

3. Following our earlier decisions, the question referred to us in the present reference application is also answered in the affirmative.

M.B.A./C-262/K Reference answered.