COMMISSIONER OF INCOME-TAX, COMPANIES ZONE-I, LAHORE VS OLYMPIA-INDUSTRIES (PVT.) LTD., LAHORE, 2002 PTD-LAHORE-HIGH-COURT-LAHORE 2538 (2002)

Income Tax Ordinance (XXXI of 1979)---

----S.136(1) [as amended by Finance Act (XXII of 1997)]---Appeal-- Maintainability---Reference, non-filing---Prior to amendment by Finance Act, 1997, in S.136(1), Income Tax Ordinance, 1979, order was passed by the Appellate Tribunal on 5-3-1997, and against the order appeal was filed---Contention of the assessee was that when the order was passed no right of appeal existed, therefore, appeal under S.136(1) [as amended by Finance Act, 1997] filed by the authorities was not maintainable-- Validity---Against an order recorded before the introduction of the provisions of appeal, no appeal lay before High Court---High Court observed that the authorities might approach the Tribunal with a prayer for Reference of the intended questions of law with request for condonation of delay which will be considered by the Tribunal in accordance with law.

Muhammad Illyas Khan for .Appellant.

Khalil Ahmad Rao for Respondent.

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(i) of the Income Tax Ordinance, 1979 existed. That section was amended with effect from 1-7-1997 to provide for an appeal to this

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 Tribunal will consider the same in accordance with law.

3. Appeal dismissed.

Q.M.H./M.A.K./C-162/L

Appeal dismissed.