RAVI FLOUR MILLS VS INCOME-TAX APPELLATE TRIBUNAL OF PAKISTAN, LAHORE BENCH, LAHORE
2002 P T D 86
[Lahore High Court]
Before Mansoor Ahmad, J
RAVI FLOUR MILLS through Managing Partner
Versus
INCOME-TAX APPELLATE TRIBUNAL OF PAKISTAN, LAHORE BENCH, LAHORE and 2 others
Writ Petition No. 6834 of 1992, heard on 19/09/2001.
Income Tax Ordinance (XXXI of 1979)---
----Ss. 134 & 66-A---Constitution of Pakistan (1973), Art. 199-- Assessment year 1988-89---Amendment through Finance Act, 1994 in S.134 of the Income Tax Ordinance, 1979---Appeal against an order under S.66-A of the Income Tax Ordinance, 1979 was dismissed being incompetent by the Tribunal---Question was whether such appeal was competent and whether the amendment made through Finance Act, 1994 in S.134 would operate retrospectively---Both the parties agreed before the High Court that the appeal be decided on merits by the Tribunal instead of going into the technicalities---In view of joint request of parties petition was allowed and order of the Tribunal was set aside by the High Court with the direction that the appeal for the assessment year 1988-89 shall be deemed to be pending before the Tribunal who would dispose of the same on merits according to law.
Shahbaz Butt for Appellant.
M. Ilyas Khan for Respondents.
Date of hearing: 19th September, 2001.
JUDGMENT
This writ petition is directed against the order, dated 28-3-1992 whereby the appeal of the petitioner was dismissed by the Income Tax Appellate Tribunal, Lahore Bench, Lahore on the sole ground of lack of jurisdiction.
2. Brief facts of the case are that Assistant Income-tax Officer, Circle-4, Zone-A, Lahore passed an assessment order under section 62 of the Income Tax Ordinance, 1979 in the case of petitioner for the assessment year 1988-89. Later the Inspecting Assistant Commissioner, Income-tax, Range-I, Zone-A, Lahore in exercise of the powers under section 66-A of the Income Tax Ordinance, 1979 initiated proceedings against the petitioner on the premises that assessment order was erroneous and it was prejudicial to the interest of the Revenue. As a result of the culmination of these proceedings the assessment order for the year 1988-89 passed by the Assistant Commissioner Income Tax was cancelled and a fresh order was required to be made. Against the order passed under section 66-A the petitioner filed an appeal before the income Tax Appellate Tribunal under section 134 of the Income Tax Ordinance, 1979. This appeal was dismissed being competent. The petitioner has challenged the order of Income Tax Appellate Tribunal.
3. The provisions of section 134 of the Income Tax Ordinance, 1979 were amended through Finance Act, 1994 whereby an appeal from the order passed under section 66-A was also provided. The question whether from an order, dated 31-12-1990 passed by the Inspecting Assistant Commissioner, Income-tax Range-I, Lahore under section 66-A an appeal was competent and whether the amendment made through Finance Act, -1994 in section 134 would operate retrospectively is a precise question raised in the present writ petition.
4. Both the learned counsel appearing for the parties agreed that the appeal of the petitioner be decided on merit by the Income Appellate Tribunal instead of going into the technicalities. In view of joint request of the parties this writ petition is allowed and the order of the Income Tax Appellate Tribunal, dated 28-3-1992 is set aside. Consequently the appeal of the petitioner for the assessment year 1988-89 shall be deemed pending before the Income Tax Appellate Tribunal who would dispose of the same on merits according to law within a period of six months.
C.M.A./M.A.K./R-82 Order accordingly.