Sections 2 and 4 [as amended by the Finance Act (III of 2006) and the Finance Act (I of 2008)] Income Tax Ordinance (XLIX of 2001), Sections 2 (i) (l), 133 (1) and 221 (1) Complaints of such funds from the net profit of the worker / welfare fund were alleged by the appellant Tribunal Inland Revenue incorrectly stating that for the workers / welfare fund taxpayers this year the amount of profit made. The announcement was made in terms of clause 2 (i). l) Workers \ Welfare Fund Ordinance, Val 1971 Val Validation Order The Commissioner (Appeal), as well as the Appellate Tribunal Inland Revenue, faced a factual and legal error and were set aside. Both forums failed to acknowledge the amendments, using the jurisdiction of reference under section 133 (1) of the Income Tax Ordinance in sections 2 and 4 of the Workers' Welfare Fund Ordinance, 1971, respectively, the Finance Act, 2006 and the Finance Act, 2008, 2001, as the time limit was limited to the extent of the judgment of the law arising out of the order of the Appellate Tribunal High Court, The bungalow was dispatched to the inland round to allow the two sides to hear the observations of the High Court after the dispute was resolved. And after considering the amendment to the Workers' Welfare Fund Ordinance, 1971, or the Income Tax Ordinance, 2001, the reference was dealt with \ r \ n
Related judgments — Karachi High Court Sindh, 2015