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THE COMMISSIONER OF INCOME TAX, CENTRAL ZONE `C\', KARACHI versus HABIB BANK LTD. KARACHI


Section 66 (1) Income Tax Ordinance (XNXIII 1979), Sections 136 (1) and 166 (2) of the reference High Court's limitation reference application provided for under section 66 (1) expires 60 days. After the Income Tax Appeal was filed before the Tribunal. Under the Income Tax Act 1922 but Section 136 (1) of the Income Tax Ordinance Tribunal has been barred from rejecting the application within a period of 90 days even though the reference application has been filed after the declaration of Ordinance 1979. But before the commencement of the arsenal, Assisi had filed his return, the limitation period provided by section 166 (2) of the ordinance period of the 60-day limit by the provisions of the Income Tax Act. On the basis of Provided in section 66 (1) of the Act, which the Tribunal properly imposed

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