Law: Income Tax Ordinance, 2001

Section: 221,170(4),170(5),170(5)(2),120,127,169, 169(3),115,170,

[Income Tax Ordinance (XLIX of 2001)]......Sections. 170(4) & 127---Refund---Limitation---Rejection of refund application as illegal for being hit by limitation-Taxpayer contended that refusal of refund order was time barred for having been passed after 45 days as stipulated in S.170(4) of the Income Tax Ordinance, 2001---Appeal was accepted by the First Appellate Authority on the ground of limitation, holding the order for refusal of refund as time barred---Department contended that omission under subsection (4) to S.170 of the Income Tax Ordinance, 2001 was appealable under sub-S.(5)-Validity-Consequence of failure to pass order under sub-section (4) of S.170 of the Income Tax Ordinance, 2001 within the specified period of 45 days was provided in Cl. (b) of subsection (5) to S.170 of the Income Tax Ordinance, 2001, whereby a cause of action arises in favour of the taxpayer and the taxpayer being aggrieved of the inaction on the part of Commissioner could prefer an appeal under Part-III of Chapter X---Section 127 of the Income Tax Ordinance, 2001 provided first appeal before Commissioner of Income Tax (Appeals) to the taxpayer against any order passed by a Commissioner or a Taxation Officer under sections mentioned therein---Section 170, inter alia, was one of the sections provided in S.127 of the Income Tax Ordinance, 2001---Person aggrieved of an order or of omission to pass order under subsection (4) of S:170 of the Income Tax Ordinance, 2001 could prefer an appeal before Commissioner (Appeals) under S.127 of the Income Tax Ordinance, 2001---Order of First Appellate Authority was set aside by the Appellate Tribunal to the extent of interpretation of S.170(4) of the Income Tax Ordinance, 2001 on limitation---Case was remanded back to First Appellate Authority with direction to decide the appeal on merits and in accordance with law. Messrs Flopetrol International, SA, Islamabad and 51 others v. The C.B.R. and 2 others 1994 PTD 1370 and 2007 PTD (Trib.) 1780 rel. (b) Income Tax Ordinance (XLIX of 2001) Ss. 170(5)(2) & 127-Refund-lithe contention that "since no order was passed under subsection (4) of S.170 of the Income Tax Ordinance, 2001, appeal…

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