1984 PLP (Trib (PTD)

The assessee has presented these five Reference Applications, involving assessment years 1974‑75 to 1978‑79, under section 66 (1) of the repealed Income‑tax Act, 1922, on the 76th day of the communication of the combined order of the Appellate Tribunal, dated 1st November, 1910, passed in a. T. A. Nos. 979 to 983/KB of 1979‑

80. These are thus time‑barred by 16 days. An intimation to this effect was given to the applicant on 4tL. January, 1983, yet no application for condonation of delay has been filed. At the hearing of these applications the learned counsel for the applicant submitted that the applications have wrongly been shown to have been filed under section 66(1) of the Act and they may be treated to have been filed under section 136(1) of the Income‑tax Ordinance, 1979 (hereinafter called "the Ordinance"), which prescribes a period of 90 days for the filing of the reference application In short, he refuted that the applications are time‑barred. The assessee's appeal for all these years were admittedly pending before the learned Appellate Assistant Commissioner, 'C' Range, K . . . . , on the date of coming into f of the Ordinance, viz., Ist July, 1979. These were, therefore, in terms of clause (i) of subsection (1) of section 136 of the Ordinance, to be continued and disposed of as if the Ordinance had not come into force section 166 (2)(1 of the.‑Ordinance in unambiguous terms/ lays down that : "Notwithstanding the repeal of the Income‑tax Act, 1922‑(XI of 1922) and without prejudice to the provisions of section 6 or section 24 of the General Clauses Act, 1897 (X of 1897) any proceedings pending on the commencement of this Ordinance before any Income‑tax authority, the Appellate Tribunal or any Court or Tribunal by way of appeal reference, revision or .prosecution, shall be continued and disposed of as if this Ordinance had not come into force :". The Learned Appellate Assistant Commissioner. decided the appeals for the years in question by a. combined older, dated 12‑12‑1979. The applicant instituted second appeals before the Appellate Tribunal on 4th March, 1980, which were, as already stated, decided on 1st November. 1980. The order of the Tribunal was admittedly communicated to the applicant on 22nd march, 1981. The last date for filing the Reference Applications under section 66 (1) was, therefore. ?1st May, 1981, whereas these have been presented on 6tb June, 1981. The learned counsel for the applicant did not dispute that if the applications are found to have been entertainable under subsection (1) of section 66 of the Act, then they are time‑barred by ,16 days.

2. Under the aforesaid facts and circumstances of the case and for the reasons recorded hereinabove, we have not the least hesitation in holding that all these applications have been rightly made under subsection (1) of section 66 of the Act, and hence they arc barred by limitation. The above‑noted conten tion of the learned counsel for the applicant is patently deviod of merit and stands repelled accordingly.

3. For the foregoing reasons the applications are dismissed in limine, as barred by limitation. M. Z. M. Application dismissed.