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COMMISSIONER OF INCOME-TAX, ZONE-C, KARACHI versus AGHA\'S SUPER MARKET, KARACHI


Failure to deduct section 50 (4), 52, 86 and 156 taxes under Sections 52 and 58 of the Income Tax Ordinance 1979, six years after the end of the financial year, when such default has occurred, the appellate authority has Order canceled. With the exception of the limitation, the Tribunal issued a decision on the basis of an expiry of four years as set out under section 156 of the Income Tax Ordinance, which on 1979 rejected the reference application filed by the Revenue on this basis. Was that the law did not provide unlimited time. Placing orders under Articles 52 and 58 of the Ordinance would, therefore, apply the time limit available under Section 156 of the Ordinance. The legality tribunal rejected the request for reference rightly because it included the proposed questions. The law was decided by the High Court in 2002 in PTD. 14 High Court dismisses reference request

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