COMMISSIONER INLAND REVENUE, KARACHI versus EASTERN CARGO CENTRE
Section 131 (1) The question of maintaining the reference of the law to the Income Tax Authorities was upset over the order passed by the Appellate Tribunal Inland Revenue under which the assent granted by the Collector Income Tax was maintained. It was raised, could not be argued, nor was the appellate tribunal decided, it should be interpreted as a question of law arising out of the order of the appellate tribunal, which required the opinion of the High Court. One of the proposed questions was not born of the Appellate Tribunal's order, while the other question was not answered by the authority, but was raised by the authorities. Under Section 131 (1) of the Income Tax Ordinance 2001, there was no need for a substantial legal question and no opinion from the High Court under its jurisdiction.
Related judgments — Karachi High Court Sindh, 2015
