COMMISSIONER OF INCOME TAX/WEALTH TAX, LEGAL DIVISION, MULTAN versus LADY DR. MUSARRAT MUMTAZ, C/O D.H.Q. HOSPITAL, D.G. KHAN
Reference to the assessment of the High Court under Sections 62, 111, 134, 136 (1) and 239 of the Income Tax Ordinance (XLIX of 2001), Sections 131 of the Limitation Act (IX of 1908), Sections 3 and 5 of Sections 62 and 111 of the Income Tax Ordinance Has been read with section 239. Was challenged in an appeal on 1/979 of the appellate authority under section 131 of the Income Tax Ordinance 2001, section 134 of the Ordinance Tribunal approved under Sections 135 and 136 of the Ordinance. Accordingly, instead of section 136 (1) of the 2 5 Ordinance, the parties were challenged under section 133 of the Ordinance on 8 9 2009 before the High Court on 11 4 2008, with its Ordinance retained under Section 136. References can be filed in ninety (90) days with a maximum of 120 days. 89 The limitation of the ordinance provisions was beyond the limits prescribed under section 136 and section 133 (1) of the 2008 Act, the proceedings under the ordinance shall apply. The applicant did not enter the application under section 5 of the limitation Act 1908. No event shall be barred once the proceeding has been stopped or suspended to confirm the delay in filing a reference, irrespective of the suitability of the Limitation Act 1908. Applicable to nature, section 3 of the Limitation Act 1908 may be applied even though the limit was not set in defense. Referral excluded due to non-manageable time restriction \ r \ n \ r \ n
Related judgments — Lahore High Court Lahore, 2011
