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ABDUL WAHAB versus COMMISSIONER OF INCOME TAX, COMPANIES-III, KARACHI


Section 27 [as amended by the Finance Act (XXII of 1997)] The Limitation Act (IX of 1908), Sections 5, 14 and 29 (2) of the Constitution of Pakistan (1973), Article 199 exclude references made by the Appellate Tribunal. After the appeal of the High Court as a constitutional petition, the Tribunal filed a reference request to the Tribunal by the Appellant on 15 2, 2001, instead of filing an appeal in the High Court, though none of its tiling Clause 1 7 did not exist after 1997. In the High Court on 28 11 2001, with respect to the Tribunal, without any objection by the Revenue or Tribunal in the High Court, on 8 3 2002, not to file an appeal before the High Court on 11 3 2002 by the High Court. On the reference of the Tribunal order referred to by the Appellant on 15 2 2001, the Tribunal applied for the exclusion of time spent in prosecuting such proceedings under Sections 5 and 14 of the Limitation Act, 1908, Not applicable for illicit use of jurisdiction. Appellant joined a prominent law firm in the area of tax laws. The negligence was not on behalf of the appellant, but rather on the part of the lawyer, who each participated in the negligence of the appellant in a difficult situation. Such victimization was not caused by the appellant's own fault, but his lawyer's fault, not his use of intelligence by the tribunal's office, revenue and tribunal members. ? The point of jurisdiction and reference instability

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