2002 PTD 1209

Case Laws / Head Notes / Paras

Scope Question of law not raised before Income Tax Appellate Tribunal Effect Dispute was with regard to service of notice on assessee under S.56 of the Income Tax Ordinance, 1979 Tribunal having found that the notice was never served upon the assessee, dismissed the appeal of the Authorities-Validity--High Court in reference jurisdiction under S.136(1) of the Income Tax Ordinance, 1979, could proceed only on the findings recorded and could answer a question which arose out of order of the Tribunal recorded under S.135 of the Income Tax Ordinance. 1979 --Order on a reference application under S.136(1) of the Income Tax Ordinance 1979, could not be equated with the order of the Tribunal recorded under S.135 of the Income Tax Ordnance, 1979- Where the Tribunal had recorded express finding tha...