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COMMISSIONER OF INCOME/WEALTH TAX, ZONE-A, PESHAWAR versus ASSOCIATED INDUSTRIES LTD.


Reference rules regarding the limitation of section 136 high court were banned \ r \ nA section 136 (2) of the Income Tax Ordinance 1979, at the request of a party to its Income Tax Appellate Tribunal under this section (1) The Income Tax Appellate Tribunal may appeal. Send a question of law to the High Court for determination, if the Tribunal rejects the request, the party may, within 120 days, file a reference petition directly to the High Court under Section 136 (2), however , If the application is rejected by the Tribunal because after reference to the time restriction, the reference is to be submitted to the High Court under subsection (3) of section 136 within 906 and the High Court has only to determine whether the Tribunal's decision. Was correct or not because before the expiry of the petitioner's / tribunal application's restriction, the existing reference under section 136 (3) of the Income Tax Ordinance Pending because this file was not filed within 90 days and was banned over time, tax reference was excluded with time restriction.

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