COMMISSIONER OF INCOME TAX, ZONE-A, LAHORE VS Messrs RIAZUDDIN, 2006 PTD-LAHORE-HIGH-COURT-LAHORE 854 (2005)

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

----S.136(2)---Reference' to High Court---Question of law formulated and raised in reference not agitated or argued before or decided by Tribunal---Validity---Such question could not be agitated through filing of reference---High Court dismissed reference in circumstances.

Nemo for Applicant.

Date of hearing: 31st May, 2005.

ORDER

None appeared on behalf of the Revenue to prosecute this reference. We instead of dismissing the reference for non-prosecution, proceed to decide it on merits.

2. The issues raised in the instant reference were neither considered nor discussed or adjudicated by the Tribunal for the reason that the departmental representative appearing before the forums below expressed his helplessness to dislodge the findings of the learned Commissioner for the reason that the brief and A the record of the case had not been supplied to him at the relevant time. While deciding the application for referring the questions of law to this Court, learned Tribunal held that:---

"We find that the provisions of law as per clause (d) of section 166(2) of the Ordinance as also as per subsection (3A) of section 65 (prior to the substitution by Finance Ordinance, 1984) as obtaining on under section 65 on 4-8-1988 are so abundantly clear and un - ambiguous that it would be wholly unnecessary to burden the precious time of the learned Judges of the High Court then the answer too much evident."

3. In view of the findings of the Tribunal and the fact that the question of law formulated and raised in this reference, had not been agitated or argued before the Tribunal, therefore, the same cannot be agitated through filing the reference. The instant reference has no merits and the same is dismissed.

S.A.K./C-2/L?????????????????????????????????????????????????????????????????????????????????????? Reference dismissed.