| Citation(s) |
|---|
| 2020 SLG 2512 2020 SLD 2512 2020 PTD 1667 |
Supreme Court of Pakistan
Civil Petitions Nos. 310-L to 314-L of 2017, 741-L, 742-L, 752-L, 782-L to 784-L of 2019, 979-L of 2019, 2557-L of 2018, 3119-L of 2017, 3747-L of 2019 and 3749-L of 2019, decided on 15th July, 2020, Date of hearing: 15th July, 2020. (On appeals from the
MANZOOR AHMAD MALIK, JUSTICE, SYED MANSOOR ALI SHAH, JUSTICE, QAZI MUHAMMAD AMIN AHMED, JUSTICE
Sajid Ijaz Hotian, Advocate Supreme Court for Petitioners (in C.Ps. Nos.310-L to 314-L of 2017). Imtiaz A. Shaukat, Advocate-on-Record and Ibrar Ahmad, Advocate Supreme Court for Petitioners (in C.P. No.3119-L of 2017). Imtiaz A. Shaukat, Advocate-on-Re
Civil Petitions Nos. 310-L to 314-L of 2017, 741-L, 742-L, 752-L, 782-L to 784-L of 2019, 979-L of 2019, 2557-L of 2018, 3119-L of 2017, 3747-L of 2019 and 3749-L of 2019, decided on 15th July, 2020, Date of hearing: 15th July, 2020. (On appeals from the
MANZOOR AHMAD MALIK, JUSTICE, SYED MANSOOR ALI SHAH, JUSTICE, QAZI MUHAMMAD AMIN AHMED, JUSTICE
Sajid Ijaz Hotian, Advocate Supreme Court for Petitioners (in C.Ps. Nos.310-L to 314-L of 2017). Imtiaz A. Shaukat, Advocate-on-Record and Ibrar Ahmad, Advocate Supreme Court for Petitioners (in C.P. No.3119-L of 2017). Imtiaz A. Shaukat, Advocate-on-Re
COMMISSIONER OF INLAND REVENUE, LEGAL DIVISION, LAHORE AND OTHERS
VS
MESSRS RAFEH LIMITED
Law: Income Tax Ordinance, 2001
Section: 133(1)
Law: Limitation Act, 1908
Section: 168
(a) Income Tax Ordinance (XLIX of 2001)--- ----S.133(1)---Tax Reference/Application filed before the High Court under S.133(1) of the Income Tax Ordinance, 2001---Nature and scope---Application under S.133(1) of the Income Tax Ordinance, 2001, also referred to as a Tax Reference, was in effect an appeal and it must be construed as such---Misimpression and confusion that a Tax Reference invoked advisory jurisdiction of the High Court and therefore the High Court was bound to answer the question of law brought before it was a misconception and should be dispelled. Messrs Squibb Pakistan Pvt. Ltd. and another v. Commissioner of Income Tax and another 2017 SCMR 1006 ref. (b) Income Tax Ordinance (XLIX of 2001)--- ----S. 133(1)---Limitation Act (IX of 1908), First Sched. Art. 168---Tax Reference/Application filed before the High Court under S.133(1) of the Income Tax Ordinance, 2001 (the Ordinance)---Dismissal for non-prosecution---Application for restoration of the Tax Reference / Application, limitation for---Since Reference/Application under S.133(1) of the Ordinance was in effect an appeal, Art. 168 of the First Schedule of the Limitation Act, 1908 was fully applicable and provided 30 days as the period of limitation for readmission or restoration of an appeal dismissed for want of prosecution. ORDER SYED MANSOOR ALI SHAH, J.--- Brief facts of the case are that the Income Tax Reference filed by the petitioner (the Commissioner of Inland Revenue) under Section 133(1) of the Income Tax Ordinance, 2001 (Ordinance) before the High Court was dismissed for non-prosecution vide order dated 08.09.2015. Thereafter, an application for restoration of the said Tax Reference was filed on 04.06.2016, after a period of almost nine months, which was also dismissed vide impugned order dated 14.12.2016. This order has been assailed before us. 2. Learned counsel for the petitioners argued that Tax Reference filed under Section 133 (1) of the Ordinance, cannot be dismissed for non-prosecution as it invokes the advisory jurisdiction of the High Court and therefore, the legal questions raised in the Tax Reference are to be answered by the High Court, irrespective of the presence of…
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