COMMISSIONER OF INCOME TAX, SPECIAL ZONE, LAHORE VS Messrs ATTOCK TEXTILE MILLS LTD., FAISALABAD, 2005 PTD-LAHORE-HIGH-COURT-LAHORE 2285 (2005)

Income Tax Ordinance (XXXI of 1979)----

----S. 136---Reference to High Court---Reference to High Court showed that the question proposed in the reference application before the High Court had not arisen from the current order of the Tribunal---Such reference could not therefore, be considered by the High Court.

Shahid Jamil Khan for Petitioner.

ORDER

This Reference Application has been filed to seek consideration of this Court on the question whether the income specifically falling under section 30 of the Income Tax Ordinance, 1979 by virtue of classification given in section 15 of the Income Tax Ordinance, 1979 can be assessed under section 22 as income from business and profession.

We note that the same question was brought before the learned ITAT for reference to us. The reference application of CIT was declined for the reason that the rectification order was no more in the field and could not be made subject of reference application. The order, dated 31-5-1997 having been set aside by the CIT(A) and was since replaced A by the subsequent order, dated 15-7-1998 passed under sections 62/132 wherefrom question as proposed did not arise from the order of the Tribunal.

A bare reading of the above order declining reference to this Court shows that the question proposed in the present reference application before us does not arise from the current order of the Tribunal and cannot therefore be considered.

M.B.A./C-102/LReference declined.