BOSTAN INTERNATIONAL versus COMMISSIONER OF INCOME TAX, ZONE C, KARACHI
Sections 13, 22, 62, 65 and 136 (2) Reopening of Income Tax Ordinance (XLIX of 2001), Reopening of Section 133 Re-Court Assessment Order, Increasing Revenue in Assessment under Sections 13 and 22 of Income Tax Ordinance 1979, the appellate authority sets aside a re-examination order and receives an remand from the assessing officer for its latest trial. The Tribunal did not make such inquiries as to the re-affirmation of the order and the order of the tribunal, there was no such final order, which could be said to have raised a question. Laws of 1979 for determination by the High Court reference under Section 133 of the Income Tax Ordinance 2001 and Section 136 of the Income Tax Ordinance will only lie against the final order, but not against any interim or remand order because of its assimilation. While there is no question of law from the officer, after examining the matter, all the legal aspects arising in the matter will be considered in which the High Court has dealt with the direction of the appraisal of the reference. The officer should be provided with a full opportunity of hearing before any increase in the income of the SC must be made and the decision should be based on valid reasoning, reasonable definition of legal aspects, facts and evidence on record.
Related judgments — Karachi High Court Sindh, 2010
