According to the statutory provisions of section 133 of the Income Tax Ordinance, 2001, the High Court has to decide the questions of law raised in the reference. In our considered view, it was enjoined upon the High Court to attend all the questions of law and resolve the same but the learned High Court except one, has not attended and resolved the material questions of law raised in the reference. Among others, on this ground the impugned judgment is not sustainable.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| HIGH COURT (AJ&K) | 2018 | COMMISSIONER INLAND REVENUE, MIRPUR
Vs SHAKEEL AHMED AND OTHERS |
Income Tax Ordinance (XLIX of 2001) 133 |
Question of law |