COMMISSIONER OF INCOME TAX, COMPANIES-I, KARACHI versus MESSRS EASTERN SERVICES (PVT.) LTD., KARACHI
Section (59 ()) and ?66 refer to the High Court's question as a reference as to whether the sale of the plot had the benefit of capital gains and whether it was exempt from taxation, when the assessee was a contractor and a builder and The plot in question was a repository of trade questions. The proposed Tribunal was not created by order and at this point there was no finding of the nature of the income. Income Tax Ordinance, 1979 1979 1979 1979, was beyond the scope of the provisions which the Tribunal correctly found that the jurisdiction of the Assessing Officer under section 59 (under) of the Ordinance was limited to minor adjustments and It was not extended to investigate the dispute. The fact is that the plea of reference was dismissed by the High Court without substance.
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