Law: Income Tax Ordinance, 2001

Section: 21,111(1)(c),124(2),132(3),133

Income Tax Ordinance (XLIX of 2001)---Ss. 124(2) & 133-Completion of proceedings-Time frame- Authorities were aggrieved of direction issued by Appellate Tribunal to appellate authority for completing proceedings within sixty days-Plea raised by authorities was that Income Tax Appellate Tribunal could not reduce time frame as provided under S. 124(2) of Income Tax Ordinance, 2001-Validity-Reference to S. 124(2) of Income Tax Ordinance, 2001, by authorities was misconceived, as it provided a maximum time limit to taxation officer to pass an order after remand by Appellate Tribunal, High Court or Supreme Court and the same could not be treated as minimum time period to pass such order after remand-No error or illegality was found in the order passed by Appellate Tribunal, whereby matter had been remanded to concerned taxation officer with certain directions to decide case preferably within a period of sixty days-Reference was disposed of accordingly. ORDER Through instant reference application, the following questions, which, according to the learned counsel for the applicant, are the questions of law arising from the impugned judgment dated 7.4.2014 passed by the Appellate Tribunal, Inland Revenue, in I.T.A. No. 89/KB/2012 (Tax Year 2009), have been proposed:- "(a) Whether on the facts and in the circumstances of the case the learned Appellate Tribunal Inland Revenue was justified to direct the department to complete set aside proceedings within sixty days of the receipt of appellate order? (b) Whether on the facts and in the circumstances of the case the directions of learned ATIR to complete proceedings within 60 days is not in contradiction of the provisions of section 124(2) of the Income Tax Ordinance. 2001?" 2. Learned counsel for the applicant, after having read out the order passed by the Appellate Tribunal submits that the Appellate Tribunal was not justified to curtail the period as provided under sub-section (2) of section 124 of the Income Tax Ordinance, 2001 for deciding a case after remand from one year to sixty days. It has been prayed that the impugned order may be set aside and the questions proposed may be answered in favour of the…

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