| Citation(s) |
|---|
| 2017 SLG 283 2017 SLD 283 2017 PTD 201 2017 PTCL 227 (2017) 115 TAX 436 |
Supreme Court (AJ&K)
Civil Appeals Nos. 20 to 35 of 2015, decided on 26th February, 2015. Date of hearing: 26th February, 2015.
MOHAMMAD AZAM KHAN, CHIEF, JUSTICE AND RAJA SAEED AKRAM KHAN, JUSTICE
Haji Muhammad Afzal for Appellant (in Civil Appeals Nos. 20 to 35 of 2015). Muhammad Rafique Dar for
Respondents (in Civil Appeals Nos. 20 to 35 of 2015).
Civil Appeals Nos. 20 to 35 of 2015, decided on 26th February, 2015. Date of hearing: 26th February, 2015.
MOHAMMAD AZAM KHAN, CHIEF, JUSTICE AND RAJA SAEED AKRAM KHAN, JUSTICE
Haji Muhammad Afzal for Appellant (in Civil Appeals Nos. 20 to 35 of 2015). Muhammad Rafique Dar for
Respondents (in Civil Appeals Nos. 20 to 35 of 2015).
CIVIL APPEAL NO.20 OF 2015 MESSRS AMIN SPINNING MILLS LTD., INDUSTRIAL AREA MIRPUR AZAD KASHMIR THROUGH DIRECTOR (AUTHORIZED)
VS
. COMMISSIONER OF Income Tax (AJ&K) AND ANOTHER Civil Appeal No.21 of 2015 MESSRS AMIN SPINNING MILLS LTD., INDUSTRIAL ARE
Law: Income Tax Ordinance, 2001
Section: 133,133(1),133(4)
Law: Income Tax Ordinance, 1979
Section: 136,136(2)
Law: Companies Ordinance, 1984
Section: 173,196
Income Tax Ordinance (XLIX of 2001)------.----- ------.-------S.133------.-----Reference to the High Court------.-----Limitation------.-----High Court dismissed Reference being time barred------.-------Validity------.-----When Income Tax Appellate Tribunal passed order and notice was served then the party or assessee or Commissioner Income Tax might move an application to the Tribunal within a period of 90 days to refer the question of law to the High court arising out of such order------.-----If Income Tax Appellate Tribunal refused to refer the question of law to the High Court then assessee or Commissioner Income Tax could file a reference in the High Court within 120 days after receipt of notice of refusal by the Tribunal------.-----Income Tax Appellate Tribunal had passed order on 30-10-2004 which was conveyed to the appellants on 06-11-2004------.-----Reference was filed before the High Court on 04-03-2005 which was within time------.-----Impugned passed by the High Court was set aside and case was remanded for decision on merit------.-----Appeal was allowed accordingly. Khan Iftikhar Hussain Khan of Mamdot (represented by 6 heirs) v. Messrs Ghulam Nabi Corporation Ltd., Lahore PLD 1961 SC 550; Dost Muhammad and 15 others v. The State PLD 1971 Lah. 381 and Walton Tabacco Company (Pvt.) Ltd. and others v. Azad Govt. of the State of Jammu and Kashmir and others 1999 CLC 66 ref. THIS JUDGMENT DELIVERED BY: MOHAMMAD AZAM KHAN, CHIEF JUSTICE:------.----- All the above titled appeals by leave of the Court arise out of the judgments of the High Court, whereby reference applications filed by the appellants under section 136 of Income Tax Ordinance, 1979 read with section 133(4) of the Income Tax Ordinance, 2001, have been dismissed as being filed beyond period of limitation. Since identical question of law and facts are involved in the cases, therefore, all the appeals are being disposed of through this single judgment. 2. At the very outset, Mr. Muhammad Rafique Dar, counsel for the respondents raised a preliminary objection that references in the High Court and petition for leave to appeals in this Court have been filed without lawful authority. The Counsel has…
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