2002 PLP 2538 (PTD)
COMMISSIONER OF INCOME-TAX, COMPANIES ZONE-I, LAHORE Versus Messrs OLYMPIA-INDUSTRIES (PVT.) LTD., LAHORE
| Citation | 2002 PLP 2538 (PTD) |
| Forum / Court | Lahore High Court |
| Bench Members | Naseem Sikandar and Muhammad Sair Ali, JJ |
| Parties | COMMISSIONER OF INCOME-TAX, COMPANIES ZONE-I, LAHORE Versus Messrs OLYMPIA-INDUSTRIES (PVT.) LTD., LAHORE |
| Primary Law | Income Tax Ordinance (XXXI of 1979) |
Q1: What are the key laws and sections cited in 2002 PLP 2538 (PTD)?
This judgment primarily cites: Income Tax Ordinance (XXXI of 1979) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2002 PLP 2538 (PTD)?
The case was heard and decided by the Lahore High Court bench comprising: Naseem Sikandar and Muhammad Sair Ali, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2002 PLP 2538 (PTD) (COMMISSIONER OF INCOME-TAX, COMPANIES ZONE-I, LAHORE Versus Messrs OLYMPIA-INDUSTRIES (PVT.) LTD., LAHORE). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Khalil Ahmad Rao for Respondent.
Headnotes / Summary
S.136(1) [as amended by Finance Act (XXII of 1997)]
Prior to amendment by Finance Act, 1997, in S.136(1), Income Tax Ordinance, 1979, order was passed by the Appellate Tribunal on 5-3-1997, and against the order appeal was filed
Contention of the assessee was that when the order was passed no right of appeal existed, therefore, appeal under S.136(1) [as amended by Finance Act, 1997] filed by the authorities was not maintainable-- Validity
Against an order recorded before the introduction of the provisions of appeal, no appeal lay before High Court
High Court observed that the authorities might approach the Tribunal with a prayer for Reference of the intended questions of law with request for condonation of delay which will be considered by the Tribunal in accordance with law. Muhammad Illyas Khan for .Appellant.
Judgment & Decree
NASEEM Sikandar, J.
After hearing the learned counsel for the parties, we are inclined to sustain the legal objection against the maintainability of appeal. According to the learned counsel for the respondent the order of the Tribunal in this case was recorded on 5-3-1997 when the provisions for reference to this Court under section 136(i) of the Income Tax Ordinance, 1979 existed. That section was amended with effect from 1-7-1997 to provide for an appeal to this
2. Therefore, against an order recorded before the introduction of the appeal provisions, no appeal laid before this Court. Accordingly the appellant/Revenue, if so advised may approach the Tribunal with a prayer for reference of the claimed questions of law. In case such an application is made alongwith a payer for condonation of delay, the Tribunal will consider the same in accordance with law.
3. Appeal dismissed. Q.M.H./M.A.K./C-162/L Appeal dismissed.