COMMISSIONER OF INCOME-TAX, COMPANIES ZONE-I, LAHORE VS MESSRS AIR TRAVEL CONCEPT (PVT.) LTD., LAHORE
2002 P T D 509
[Lahore High Court]
Before Naseem Sikandar and Mansoor Ahmed, JJ
COMMISSIONER OF INCOME-TAX, COMPANIES ZONE-I, LAHORE
versus
Messrs AIR TRAVEL CONCEPT (PVT.) LTD., LAHORE
I.T.A. No. 103 of 1997, heard on 12/11/2001.
Income-tax Ordinance (XXXI of 1979)---
----S. 136(1)---Appeal to High Court---Maintainability---Application seeking reference to High Court was refused by the Tribunal on 19-5-1997---Effect--=Revenue was obliged to file application for Reference before the Tribunal under S.136(1) of the Income Tax Ordinance, 1979 instead of directly approaching the High Court under the appeal provisions which were non-existent on the date when the order of the Tribunal was rendered---Appeal against the order of the Tribunal was dismissed by the High Court in circumstances.
Muhammad Ilyas Khan for Appellant.
M. Tubasum Maqsood Khan for Respondent.
Date of hearing: 12th November, 2001.
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 A 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.
C.M.A./M.A.K./C-136/LAppeal dismissed