This writ petition is directed against the order, dated 28-3-1992 whereby the appeal of the petitioner was dismissed by the Income Tax Appellate Tribunal, Lahore Bench, Lahore on the sole ground of lack of jurisdiction.
2. Brief facts of the case are that Assistant Income-tax Officer, Circle-4, Zone-A, Lahore passed an assessm ent order under section 62 of the Income Tax Ordinance, 1979 in the case of petitioner for the assessm ent year 1988-89. Later the Inspecting Assistant Commissioner, Income-tax, Range-I, Zone-A, Lahore in exercise of the powers under section 66-A of the Income Tax Ordinance, 1979 initiated proceedings against the petitioner on the premises that assessment order was erroneous and it was prejudicial to the interest of the Revenue. As a result of the culmination of these proceedings the assessm ent order for the year 1988-89 passed by the Assistant Commissioner Income Tax was cancelled and a fresh order was required to be made. Against the order passed under section 66-A the petitioner filed an appeal before the Income Tax Appellate Tribunal under section 134 of the Income Tax Ordinance, 1979. This appeal was dismissed being competent. The petitioner has challenged the order of Income Tax Appellate Tribunal.
The provisions of section 134 of the Income Tax Ordinance, 1979 were amended through Finance Act, 1994 whereby an appeal from the order passed under section. 66-A was also provided. The question whether from an order, dated 31-12-1990 passed by the Inspecting Assistant Commissioner, Income-tax Range-I, Lahore under section 66-A an appeal was competent and whether the amendment made through Finance Act, 1994 in section 134 would operate retrospectively is a precise question raised in the present writ petition.
3. Both the learned counsel appearing for the parties agreed that the appeal of the petitioner be decided on merit by the Income Appellate Tribunal instead of going into the technicalities. In view of joint request of the parties this writ petition is allowed and the order of the Income Tax Appeliate Tribunal, dated 28-3-1992 is set aside. Consequently the appeal of the petitioner for the assessm ent year 1988-89 shall be deemed pending before the Income Tax Appellate Tribunal who would dispose of the same on merits according to law within a period of six months. .