2007 PLP 1 (PTD)
Sh. MUHAMMAD NADEEM Versus COMMISSIONER OF INCOME TAX, SIALKOT
| Citation | 2007 PLP 1 (PTD) |
| Forum / Court | Lahore High Court |
| Bench Members | Mian Saqib Nisar and Muhammad Sair Ali, JJ |
| Parties | Sh. MUHAMMAD NADEEM Versus COMMISSIONER OF INCOME TAX, SIALKOT |
| Primary Law | Income Tax Ordinance (XLIX of 2001) |
Q1: What are the key laws and sections cited in 2007 PLP 1 (PTD)?
This judgment primarily cites: Income Tax Ordinance (XLIX of 2001) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2007 PLP 1 (PTD)?
The case was heard and decided by the Lahore High Court bench comprising: Mian Saqib Nisar and Muhammad Sair Ali, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2007 PLP 1 (PTD) (Sh. MUHAMMAD NADEEM Versus COMMISSIONER OF INCOME TAX, SIALKOT). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Shahid Jamil Khan for Respondent.
Headnotes / Summary
S. 133
Impugned order of Income Tax Tribunal was not served upon applicant/assessee, but was served upon his Authorised Representative which was not in accordance with law
Applicant, for the first time, upon his application obtained certified copy of said order on 11-4-2004 and filed application for reference to High Court on 11-5-2004 within prescribed period of 90 days
Time would commence from 11-4-2004 when copy of impugned order was obtained by applicant/assessee
Application filed by assessee on 11-5-2004 before Income Tax Appellate Tribunal for reference to High Court, was not barred by time, but was within prescribed period of limitation
View taken by the Tribunal that application for reference filed by assessee was barred by time, was illegal and erroneous
Impugned order was set aside and matter was sent back to the Tribunal for decision afresh upon application of applicant/assessee, which should be deemed to be under S.133(1) of Income Tax Ordinance, 2001. Dr. Ilyas Zafar for Applicant.
Judgment & Decree
MIAN SAQIB NISAR, J.
Admittedly, the order of the Income Tax Tribunal was not served upon the assessee/tax payer till 11-4-2004, because the previous service was effected upon the A.R. of the taxpayer, which is not in accordance with the law. The tax payer/assessee, for the first time, upon his application, obtained the certified copy of the order on 11-4-2004 and filed an application under section 136(1) of the Income Tax Ordinance, 1979 before the Tribunal for the reference of the question of law to this Court, however, the application should have been under section 133(1) of the Income Tax Ordinance, 2001, because by that time the Income Tax Ordinance, 2001 had come into force. Be that as it may, the application has been declined by the Tribunal on the ground that the same is barred by 221 days.
2. Learned counsel for the applicant states that the time shall be computed from 11-4-2004 when the copy of the order was received by the assessee/tax payer; the application for reference has been filed on 11-5-2004, which is within the period of 90 days, as prescribed, therefore, the view taken by the Tribunal about the limitation is illegal and erroneous.
3. We have heard the learned counsel for the parties and find that under section 132(7) of the Income Tax Ordinance, 2001, the order of the Income Tax Tribunal is to be served upon the tax payer and not the A.R. resultantly, when for the first time, the applicant, upon his application, was given the certified copy of the order on 11-4-2004, the time would commence from that date and, therefore, the application for A reference filed on 11-5-2004 by the applicant before the ITAT was within the prescribed period of limitation.
4. In the light of above, considering this reference under section 133(7) of the Income Tax Ordinance, 2001, the impugned order is set aside and the matter is sent back to the Tribunal for decision afresh upon the application of the applicant, which should be deemed to be under the provision of section 133(1) of the Income Tax Ordinance, 2001. H.B.T./M-521/L Order accordingl