' KHAWAJA FAROOQ SAEED, J.---This writ petition has been filed stating that the case of the petitioner has not been entertained by the Income Fax Appellate Tribunal claiming that the order impugned is an interim order.
2. The respondent's counsel at the very outset conceded that the law provides appeal under section 131 of the Income Tax Ordinance, 2001 against the order of the CIT (Appeals) and there is no classification like an interim order or a final order. In fact, the order of the CIT(Appeals) having decided the issue of stay up to his level becomes final, thus, such an order does not remain an interim order.
3. This Court does not have any doubt about the availability of the right of appeal against the order of the CIT(Appeals) against an order made by the said Authority. Section 131 is very clear and there is no classification as to the orders decided by it. Once an order is passed rejecting an application for stay of demand, the CIT(A) becomes functous officio to the said extent. Under section 131 of the Income Tax Ordinance, 2001, an appeal very well lies against every order passed by the CIT(Appeals). Even otherwise, controversy between the parties effecting their rights even through an interlocutory order deciding such issue finally would come within the ambit of case decided.
Reliance is placed on Muhammad Juman v. The State (2004 M LD 278).
4. This petition, therefore, is dismissed. However, the petitioner, if files the appeal, the same shall be decided on its own merits and in accordance with law.