Law: Income Tax Act, 1922

Section: 10,15,15BB,30,33,66

Law: Constitution of Pakistan, 1973

Section: 193,226

Income-tax Act, 1922 -- Sections 10, 15, 30, 33, 66 -- Constitution of Pakistan, 1973 -- Article 199 -- Writ -- Appeal dismissed by Appellate authorities on ground of limitation -- Orders within jurisdiction and in accordance with law -- Writ petition against such order -- Whether competent -- Held no -- Assessee filing time-barred appeals against assessment and claiming exemptions from payment of tax udder section 15-BB of Income-tax Act -- Delay in filing appeals not explained -- Appeals dismissed as being time-barred -- Income-tax Appellate Tribunal also upholding order of Appellate Assistant Commissioner and refusing to interfere -- writ petition filed -- Held: Orders of Appellate Assistant Commissioner and Income-tax Appellate Tribunal, not being without lawful authority and being perfectly within their respective jurisdiction writ petition under art.199 of Constitution no competent -- THIS JUDGMENT DELIVERED BY: SHAMEEM HUSSAIN KADRI, JUSTICE:---.--- This judgment will dispose of Writ Petitions Nos. 566, 567 and 568 of 1922 filed by three different partners of a firm, challenging the orders of the Income-tax Appellate Tribunal dated 17th September, 1971, the order of the Income-tax Officer dated 23rd January, 1971, by which they were assessed for the assessment year 1969-70 and the subsequent appellate orders passed by the Appellate Assistant Commissioner dated 29th May, 1971. 2. Brief facts of the case are that the petitioners, who are partners of the firm Messrs. Ghulam Hassan Ghulam Rasool were served with a demand notice by the Income-tax Officer 29th January, 1971. This is said to have been served on one Allah Rakha Accountant of the Firm. The appeals against the three orders of the Income-tax Officer were separately filed by the petitioner before the Appellate Assistant Commissioner on 9th March, 1971, which were dismissed by his order dated 29th May, 1971. He held all the appeals barred by time as the demand notice was served on 29th January, 1971, and the appeals were filed on 9th March, 1971. The authorised representative of the petitioners has not been able to give any cogent reasons for late filing of the appeals. 3. The petitioners then filed…

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