Law: Income Tax Ordinance, 2001

Section: 131,132

(a) Income Tax Ordinance (XLIX of 2001)- - Ss.131 & 132- Decision of appeal- Limitation- Income tax authorities were aggrieved of delay in decision of appeal by Appellate Tribunal Inland Revenue- Validity- Period provided in proviso to S.131 of Income Tax Ordinance, 2001, was mandatory keeping in view the time line provided in S.132 of Income Tax Ordinance, 2001, for adjudication of main appeal as 180 days- Appellate Tribunal Inland Revenue was under statutory obligation to adhere to said time line unless there was a good reason for delay in disposal of appeal- High Court set aside extension in interim relief as the same was without lawful authority- Constitutional petition by department was allowed accordingly. Muhammad Akram v. DCO, Rahim Yar Khan and others 2017 SCMR 56; Dowell Schlumberger (Wastern) SA v. FOP and others 2016 PTD 1702; Commissioner Inland Revenue v. PESCO 2019 PTD 2228 and Shalimar Recording and Broadcasting Company v. The Commissioner Inland Revenue 2019 PID 2082 ref. (b) Income Tax Ordinance (XLIX of 2001)- - S.132- Appeal- Recovery- -At least one independent forum outside the regime of department was to determine tax dispute between department and tax payer; Until the same has not been finally determined by independent forum, then ordinarily, no recovery is to be made from taxpayer. Commodities Private Ltd. v. Federation of Pakistan and others PLD 2020 Lah. 632 and Mari Petroleum Company Ltd. v. Appellate Tribunal Inland Revenue and others 2016 PTD 2406 rel. JUDGMENT: SYED ARSHAD ALL JUSTICE:---.--- Through this consolidated judgment we intend to dispose of the instant petition and all the petitions listed in Annexure-"A" attached hereto. 2. The facts relevant for the adjudication of these petitions are that the petitioners are tax payers and they were proceeded against under the Income Tax Ordinance, 2001 (the Ordinance) and resultantly various Orders-in-Original were passed against them. The said orders were challenged by the respondent/tax payers before the Commissioner Inland Revenue (Appeals). The objections and grievances of the tax payers on the proprietary of the Orders-in-Original of the assessing authority did not sustain…

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