1. KH. FAROOQ SAEED, J. --- By this single judgment, we propose to dispose of T.R. No. 87 of 2006, T.R.
2. No. 39 of 2006, T.R. No. 70 of 2006, T.R. No. 71 of 2006, T.R. No. 72 of 2006, T.R. No. 84 of 2006 and T.R.
3. No. 85 of 2006, as the common question of law and facts are involved.
2. In these appeals filed by the Department, the claim remains that the provisions of Section 122 of the Income Tax Ordinance, 2001, are retrospective and shall apply even on the proceedings culminated under Income Tax Ordinance, 1979 repealed. The argument, which is claimed to be new is that provisions of Section 122(4-A) in implied terms have declared application of the said section retrospective. The question proposed by the department, however, speaks as follows:- "Whether on facts and circumstances of the case of provision of Section 122(4A) of the Income Tax Ordinance, 2001 brought into statute through Finance Act, 2003 is not applicable to the assessment finalized prior to 1.7.2003 whereas sub-section (1) of Section 122 extends the applicability of Section 122 to the assessm ent completed under the provisions of the repealed Income Tax Ordinance, 1979 as well?"
4. Before proceeding, reproduction of Section 122(4A) shall be of relevance. The same reads as follows:-- "Section 122(4A). - In respect of an assessment made under the repealed Ordinance, nothing contained in sub-section (2) or, as the case may be, sub-section (4) shall be so construed as to have extended or curtailed the time limit specified in Section 65 of the aforesaid Ordinance in respect of an assessm ent order passed under that section.