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HOME SERVICE SYNDICATE versus COMMISSIONER OF INCOME-TAX


Sections 138 of the Income Tax Ordinance (XLIX of 2001), Sections 135 [excluded under the Income Tax (Amendment) Ordinance, 2002] and 239 (1) (4) of the General Clause Act (X1897), s: 6 (e) ) The Constitution of Pakistan (1973), Article 199, the request for a review of the constitutional petition was filed within the limits provided under section 138 (c) of the Income Tax Ordinance, 1979, because of the Income Tax Ordinance, The amendment was not endorsed in 2001. The tax ordinance came into force on 2001 7, 2002, on which the petition for revision was pending, but also for 90 days provided under section 138, 1979 of the applicant income tax ordinance. Of these times In the meantime, he was proposing to file, the provisions of section 239 of the Income Tax Ordinance; Section 6 (e) of the General Clauses Act, 1897, and the provisions of the Income Tax Ordinance. As long as the case was pending for 1979, the word pending is used in section 239 of the Income Tax Ordinance 2001, which does not mean physical deferment, but also includes within its definition an unexpected scope of time. The proposal I filed was on the meaning of the Commissioner's dictionary. In the context of current practice and the law's dependence on the meaning of the dictionary alone, it must be postponed without understanding the word, which will not allow any word to be properly defined.

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