Law: Constitution of Pakistan, 1973

Section: 1(1),246,247

Law: Income Tax Ordinance, 2001

Section: 1(2),77

(a) Constitution of Pakistan--- ----Arts. 246 & 247---Northern Areas (Gilgit-Baltistan), territories of---Status and historical background stated. (b) Income Tax Ordinance (XLIX of 2001)--- ----Ss. 1(2) & 77----Constitution of Pakistan, Arts. 1(1), 246 & 247---Northern Areas (Gilgit-Baltistan), territories of---Income Tax Ordinance, 2001, applicability to said territory---Scope---Income Tax Ordinance, 2001 would not extend to Northern Areas for same not being part of territories of Pakistan---Work done in Northern Areas would not come under provisions of Income Tax Ordinance, 2001 irrespective of place of residence or place of payment---Income derived from non-taxable territory by a person belonging to taxable or non-taxable territory would be exempt from application of Income Tax Ordinance, 2001, but he would be liable to pay tax for income derived from taxable territory. 2010 PTD (Trib.) 734 and Messrs Shoukat Khan and Co.'s case I.T.A. No. 185/PB of 2010, dated 5-4-2011. ref. 2010 PTD (Trib.) 1099 and Messrs Gul Cooking Oil and Vegetable Ghee (Pvt.) Ltd. and 6 others 2008 PTD 169 ref. ORDER Through these five appeals the appellant taxpayer has objected against the impugned consolidated order of the learned CIR(A) dated 12-8-2011 for the tax years 2006 to 2010 on the following common grounds:-- "(1) That appeal was filed on 25-1-2011 while appellate order of CIR (Appeals) was received by the appellant through UMS No.19396926 on 16-9-2011 after 7 months and 21 days. Even if the date of disposal is presumed as 12-8-2011 as admitted by the CIR (Appeals), it was passed after the period of 06 months and 19 days. The order was not passed within the time limitation prescribed under section 129(4) of the Income Tax Ordinance, 2001. (2) That consequently the relief sought by appellant in the grounds of appeal before the CIR(Appeal) stand allowed as provided for in section 129(5) of the Income Tax Ordinance, 2001. (3) That the Commissioner Inland Revenue (Appeals) was not justified to draw extraordinary inference from a pseudonymous and frivolous complaint received during the pendency of appeal carrying no relevance to the facts and legal proposition of the…

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