According to the draft amendments made in the Income Tax Rules, 2002 through a notification issued by the FBR here on Wednesday, the form would also add a new para i.e. “It is certified that the respondent has been intimated regarding filing of reference along with this copy of reference on”, it added.
Under the Income Tax Rules, an application is filed under section 133 to refer to the High Court any question of law in the prescribed form.
The section 133 of the Income Tax Ordinance deals with the reference to High Court. Within 90 days of the communication of the order of the Appellate Tribunal, the aggrieved person or the Commissioner may prefer an application, in the prescribed form along with a statement of the case, to the High Court, stating any question of law arising out of such order.
The notification issued on Wednesday said: The following draft of certain further amendments in the Income Tax Rules, 2002, which the FBR proposes to make in exercise of the powers conferred by sub-section (1) of section 237 of the Income Tax Ordinance, 2001 (XLIX of 2001), is hereby, published for the information of all persons likely to be affected thereby and, as required under sub-section (3) of the said section 237, notice is hereby given that objections or suggestions thereon, if any, may for the consideration of the FBR be sent within 15 days of publication of the draft in the official Gazette.
Any objection or suggestion which may be received in respect of the said draft, before the expiry of the aforesaid period, shall be considered by the FBR, namely:-Draft Amendments In the aforesaid Rules, in rule 78, in form of reference application under Section 133 of the Income Tax Ordinance, 2001, after paragraph 6, the following new paragraph shall be inserted, namely:- “It is certified that the respondent has been intimated regarding filing of reference along with this copy of reference on”, it added.