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R.A. NO.13/PB OF 2004, DECIDED ON 13TH JULY, 2005. versus R.A. NO.13/PB OF 2004, DECIDED ON 13TH JULY, 2005.


Section 156 and 136 error correction The reference to the High Court scope order of the appellate tribunal made under section 156 of the Income Tax Ordinance 1979 cannot raise the question of law unless such order is merged in the Central Order. If the appellate tribunal finds anything. It is evident from the error record and the order was corrected till the said error, to the extent that the amended order became part of the central order and always a new question could arise and the decision-maker or the department should raise it. Becomes entitled where the appellate tribunal found that no error was found in the record, the order under section 156 of the Income Tax Ordinance 1979 could not form part of the central order and no question could be raised from the said order. By doing so, a reference application can be filed. The question arising out of the decision of the appellate tribunal under section 34 of the Income Tax Ordinance, 1979, cannot be raised with regard to the law of the case under section 156 of the Income Tax Ordinance 1979, if so on acceptance. Was controversially rejected, it became part of the central order, and if any new question arises from the above situation it can always be quoted.

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