PART B RULES REGARDING APPLICATION UNDER SECTION 136 OF THE INCOME TAX ORDINANCE, 1979.*
Rules made by the High Court under Article 202 of the Constitution of the Islamic Republic of Pakistan, 1973 and clause 27 of the Letters Patent to regulate proceedings of the applications, hearing and decisions under section 136 of the Income Tax Ordinance, 1979.
1. Every application under section 136(2) of the Income Tax Ordinance, 1979, hereinafter referred to as “the Ordinance” requiring the High Court to frame a question of law shall contain the following:-
(i) A brief statement of facts and point of law which in the estimate of the applicant the Income Tax Appellate Tribunal has erroneously refused to refer to the High Court.
(ii) An affidavit of the applicant in support of the facts stated in the above application.
(iii) Copy of the application made to the Income Tax Appellate Tribunal under section 136(1) and its order refusing to refer the question of law to the High Court.
(iv) Copy of the first/basic/assessment order.
(v) Copy of the order of the Commissioner or Income tax (Appeals)/Appellate Additional Commissioner and the grounds of appeal.
(vi) Copy of the appellate order of the Income Tax Appellate Tribunal along with grounds of appeal.
(vii) Copies of such other documents or statements as may be relevant and necessary for the understanding of the point of law on which the decision is desired by the applicant.
Note:- In this rule the word “copy” or “copies” means “certified copy”.*
2. Every application under section 136 (2-A) of the Ordinance made to the High Court shall be accompanied by a copy of the application made to the Tribunal together with a copy of the order of the Tribunal and such other document(s) as may show that the application made to the Tribunal was within time or should be treated as such.*
3. Every application under sub-sections (2) and (2-A) of section 136 of the Ordinance shall be in the form prescribed herein below:-
FORM
In the matter of Income Tax Ordinance, 1979.
P.T.R/T.R. No.____________OF __________20…..
Name of the assessees.
The Commissioner of Income Tax.
……….Applicant.
Versus.
The Commissioner of Income Tax.
Name of the assessees.
………Respondent.*
4. If the Court hearing the application does not reject it in limine, a notice shall be issued to the Assessee or the Income-tax Commissioner, as the case may be, to show cause against the application.
1. Counsel presenting an application under section 136(2) of the Income Tax Ordinance, 1979, shall be bound to accept service on behalf of his client of any notices issued by the High Court until the case has been finally disposed of or a change of counsel has been notified to the Court.*
6. ***[Omitted]
7. ***[Omitted].
8. The Court hearing applications under section 136(2) of the Income Tax Ordinance, 1979, or deciding cases stated and referred to under the Ordinance shall be a Bench of two Judges unless the Chief Justice orders that any application or reference shall be heard by a Bench of more than two Judges.
9. At the hearing of such applications and cases the Court and the parties shall be at liberty to refer to the whole of the contents of the documents annexed thereto.
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