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YUSUF ALI SHAH versus REHMAT ELAHI

Income Tax Ordinance 1979 Section 136 Limitation Act (IX of 1908), Section 3 Reference Inquiries made by the Income Tax Department and submitted to the High Court, subject to the provisions of Section 3, Limitation Act, 1908 Was excluded from binding. , Publishes whether the defense of the limitation was requested or not, the courts were obliged to enforce the law under section 3, the Limitation Act, 1908, it is incorporated in the former language and addressed to the court. That he was obliged to take notice of the limitation and influence it, though it was not cited ple therefore the court was obliged to dismiss the case, appeal or plea, if banned by any limitation. Was made, then the competent authority dismissed the reference on the threshold indication and the High Court was not re-justified. The preliminary question of the limitation is that the law and the provisions being made compulsory to comply with the law, the application for reference before the Income Tax Appeal was properly rejected, after the time limit of the Tribunal, No interference was guaranteed with such an order of competent tribunal reference; the application was dismissed by the High Court in any case. property advocate from Dijkot lawyer