' MUHAMMAD ASIF, ACCOUNTANT MEMBER.---This single appeal filed at the instance of appellant/taxpayer, against the findings recorded by the learned CIT[Appeals-1]., Lahore passed on 27-5-2009 vide Order No. 41 pertaining to Tax Year 2003.
2. The appellant/taxpayer, a private limited company, derives income from manufacturing and sale of Ghee and ancillary products.
3. Briefly stated the relevant facts of the case are that the said appeal was earlier disposed of by the Honorable ATIR on 17-7-2009 in the following manner:- "In view of the observations made by us, we are of the considered view that the learned DR failed to persuade us on the given issues. Keeping in view all the facts in view as well as case-law cited at the bar, we hold that the action of the learned Taxation Officer under section 122(5A) of the Ordinance, for tax year 2003, is not sustainable, in the eyes a law. Accordingly, orders of both the authorities below are vacated and appeal of the taxpayer/appellant is accepted. The entire superstructure constructed thereon is also declared to be defective, null and void, illegal and without legal sanctity".
4. Being aggrieved, the revenue/department filed a Reference Application under section 133 of the Income Tax Ordinance, 2001 vide PTR No. 10/2009 before the Honorable Lahore High Court., Lahore while framing the following questions of law:-- . "(i) Whether on the facts and circumstances of the case, the provisions of section 122(4A) of the Income Tax Ordinance, 2001 brought into statute through Finance Act, 2003 is not applicable to the assessm ents finalized prior to 1-7-2003, where as section 122 to the assessments completed under the provisions of the repealed Income Tax Ordinance, 1979 as well?.
(ii) Whether under the facts and circumstances of the case, the learned ITAT was justified to hold that addition made under section 111(1)(b) of the Income Tax Ordinance, 2001 was hit by limitation whereas amendment under section 122 was not held beyond limitation?".
' The Honorable High Court has disposed of the said reference application in the following verdict:- - "(1) Civil Appeals Nos. 1617, 1622-1624, 2673 and 2675-2678 of 2006, and Civil Appeals Nos. 497, 498, 911, 916, 1002, 1003 and 2282-2292 of 2008 are dismissed as withdrawn with the observation that the assessm ent of any income year ending on or before . 30th June 2002 shall be governed by the repealed Ordinance as if the Ordinance had not come into force as held in para 54 above.
' In view of the fact that the questions of law raised in these tax references have been answered by the Hon'ble Supreme Court of Pakistan, these references are disposed of in terms of the aforenoted judgment of the Apex Court".
6. In response to call notice, Mr. Shahbaz Butt, Advocate appeared on behalf of respofident/taxpayer while Mr. Asim Haleem,. DR appeared on behalf of revenue/department. Both of them were heard.
7. At the time of hearing, the learned AR pointed out that the order of the Honorable Lahore High Court, Lahore was sent to the Tribunal; but the Tribunal had no further role in the matter.
8. We have considered the arguments of the learned AR and perused the record. For the sake of convenience, the relevant provision contained in section 133(5) is reproduced as under:--
133. Reference to High Court.---(5) The High Court upon hearing a reference under this section shall decide the question of law raised by the reference and pass judgment thereon specifying the grounds on which such judgment is based and the Tribunal's order shall stand modified accordingly. The Court shall send a copy of the judgment under the seal of the Court to the appellate Tribunal. Perusal of the above provision shows that though it requires furnishing of a copy of the judgment to the Tribunal but no further action is called for. It seems that the copy is required to be sent for the purposes of record only. Therefore, the proceedings in this case filed.
9. The appeal is disposed of as above.