COMMISSIONER OF REVENUE TAX, WATER COMPANIES ZONE III, LAHORE VS STATE LIFE
2002 P T D 1874
[Lahore High Court]
Before Naseem Sikandar and Muhammad Sair Ali, JJ
COMMISSIONER OF REVENUE TAX, WATER COMPANIES ZONE III, LAHORE
versus
Messrs STATE LIFE and others
I.T.A. No. 129 of 1998, decided on 02/04/2002.
Income Tax Ordinance (XXXI of 1979)---
----S.136(2)---Appeal---Jurisdiction of High Court---Revenue instead of approaching High Court under the provisions of S.136(2) of the Income Tax Ordinance, 1979 as the same existed before 1-7-1997, had opted to file appeal under the amended provisions which came into force oh 1-7-1997---Validity---At that time when the order of the Tribunal was recorded, High Court exercised referable jurisdiction---High Court declined to entertain the appeal filed by Revenue which was dismissed it, circumstances.
Muhammad Ilyas Khan for Revenue.
ORDER
Heard.
2. The appeal pf 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.
Q.M.H./M.A.K./C-155/L
Appeal dismissed.