Direct relief

Taxpayer contended that Appellate Tribunal provided direct relief but the appeal effect order had not been passed within 2 months period as stipulated in S.124(4) of the Income Tax Ordinance, 2001; that where a statute provided time limit during which tax liability could be created against a taxpayer the prescribed period was mandatory; and orders passed beyond the prescribed period were void

Validity

Reliance by the taxpayer on S.124(4) of the Income Tax Ordinance, 2001 was mistaken because said legal provision related to a case where direct relief had been provided by the Appellate Tribunal or First Appellate Authority

Perusal of order of Appellate Tribunal and that of First Appellate Authority revealed that direct relief had not been provided to the taxpayer, rather, this was a case of re-assessment of tax liability

Section 124(4) of the Income Tax Ordinance, 2001 was not applicable in the facts and circumstances of the case.