Income Tax Ordinance (XXXI of 1979)---

----Ss.135 & 136---Appeal---Maintainability---Rectification of earlier order---Validity-- Order under appeal was passed by Income Tax Appellate Tribunal on miscellaneous application---Validity---It was only an order passed under S.135 of Income Tax Ordinance, 1979, which was amenable to the appellate jurisdiction of High Court---Order under appeal was recorded on miscellaneous application declining rectification of earlier order---Appeal was not maintainable in circumstances.  

Messrs Hong Kong Chinese Restaurant, Main Boulevard Gulberg, Lahore v. Assistant Commissioner of Income Tax, Circle 6, Lahore and another 2002 PTD 1878 ref.

M. Ilyas Khan for Appellant.

Ch. Muhammad Ishaq for Respondent.

Date of hearing: 11th December, 2003.

ORDER

MUHAMMAD SAIR ALI, J.---Learned counsel for the respondent has objected to the maintainability of this appeal under section 136 of the Income Tax Ordinance and has relied upon the judgment of this Court reported as Messrs Hong Kong Chinese Restaurant, Main Boulevard Gulberg, Lahore v. Assistant Commissioner of Income Tax, Circle 6, Lahore and another (2002 PTD 1878).

2. In that judgment this Court inter alia found that no appeal lay under the provisions of section 136 of the late Income Tax Ordinance against an order of the Tribunal recorded on a miscellaneous application. It was only an order of the Tribunal recorded under section 135 of the late Income Tax. Ordinance which was amenable to the appellant jurisdiction of this Court.

3. Since admittedly the impugned order was recorded on a miscellaneous application declining rectification of earlier order of the Tribunal, this further appeal is not competent.

4. Dismissed.

M.H./C-24/LAppeal Dismissed: