NASIM SIKANDAR, J- The Lahore Bench of the Income tax Appellate Tribunal, at the instance of the Revenue has stated the case framing following questions for our consideration and answer:-
(i) "Whether in the fats and circumstances of the case, the Tribunal was not justified in deleting the addition because of the fact that the Income Tax Officer violated the mandatory provisions of the proviso to section 13(1) and section 13(2)?
(ii) Whether in the event that Income tax officer's jurisdiction is a creation of the Statute and he is not a judicial Court, his action, in the facts and circumstances of this case, is not void even if the provisions of the proviso to section 13(1) and Section 13(2) are of a directory nature?
2. At the outset, the learned counsel agrees that in view of our recent opinion expressed in C.T.R. No. 179/91 dated 13.11.2000 Re: C.I.T. V. Ch. Muhammad Ahmed Goreya, Advocate, the answer to the question is to be in the affirmative, In that order a reference was also, made to an earlier opinion expressed by us in C.T.R. No. 107/01 dated 26.10.2000 Re: M/s. Khurram Sagir Industries Ltd. V. C.I.T.
Zone-A Lahore. While concluding that the provisions of Section 13 of the Income Tax Ordinance at the relevant time contemplated two consecutive approvals, one after the other, a reference was made to the judgment of a Division Bench of the Karachi High Court recorded in Re: Commissioner of Income Tax V. Muhammad Kassim (2000 PTD 280).
For the reasons recorded in the afore-said reference, our answer to the above question referred in this case is also in the affirmative.