JUDGMENT

JUDGMENTMUHAMMAD SAJID MEHMOOD SETHI, J.- Through instant reference application under Section 133 of the Income Tax Ordinance, 2001 ("Ordinance"), following questions of law, asserted to have arisen out of order dated 11.06.2014, passed by the Appellate Tribunal Inland Revenue, Camp at Multan ("Appellate Tribunal"), have been proposed and pressed for our opinion: -i. Whether under the facts and circumstances of the case, the learned ATIR failed to appreciate the fact that Advance Income Tax under Section 235 was deductible on the electricity under Subsection (2) and not on gross amount of electricity bill as contemplated in Subsection (1) of Section 235 of the Ordinance, 2001?ii. Whether learned ATIR and AITR has erred at law and give effect to interpretation of section 235 of the Income Tax Ordinance, 2001 made in the judgment rendered by the Hon'ble Division Bench of Sind High Court is similar matter of "Commissioner Inland Revenue Zone-I RTO Vs. Hyderabad Electric Supply Co. (HESCO)...