Law:

Section:

(a) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 62, 111, 134, 136(1) & 239---Income Tax Ordinance (XLIX of 2001), S.131---Limitation Act (IX of 1908), Ss.3 & 5---Reference to High Court---Assessment under Ss.62 & 111 read with S.239 of Income Tax Ordinance, 1"979---Order of Appellate Authority challenged in appeal before Tribunal under S. 131 of Income Tax Ordinance, 2001 instead of S.134 of the Ordinance---Tribunal's s dated 2-5-2007 and 13-3-2009 passed under Ss.135 & 136 of the Ordinance served on parties on 11-4-2008 challenged in reference before High Court on 8-9-2009 under S.133 of the Ordinance instead of S.136(1) thereof---Maintainability---Reference under S.136 of the Ordinance could be filed within ninety (90) days extendable to 120 days---Reference filed on 8-9-2008 was beyond period of limitation prescribed under S.136 and S.133(1) of the Ordinance---Provisions of Limitation Act, 1908 would apply to proceedings under the Ordinance---Applicant had not filed application under S.5 of Limitation Act, 1908 for condonation of delay caused in filing reference---Limitation once started running could not be stopped or suspended by any subsequent event---Provisions of Limitation Act, 1908 would be construed strictly and applied without having any regard to equitable considerations--Provisions of S.3 of Limitation Act, 1908 for being mandatory in nature could be applied even though limitation was not set up in defence---High Court dismissed reference for being not maintainable and time barred. CIT v. Asbestos Cement Industries Limited Karachi and others 1993 SCC 1011 ref. 1988 PTD 227; 2003 PTD 2109 and Khalid Saeed v. Shamim Rizwan and others 2003 SCMR 1505 rel. (b) Income Tax Ordinance (XLIX of 2001)--- ----Preamble---Limitation Act (IX of 1908), Preamble---Provisions of Limitation Act, 1908 are applicable to proceedings under Income Tax Ordinance, 2001. (c) Limitation Act (IX of 1908)--- ----S.3---Provisions of S.3 of Limitation Act, 1908 for being mandatory could be applied even though limitation was not set up as a defence. (d) Limitation Act (IX of 1908)--- ----Preamble---Provisions of Limitation Act, 1908---Scope---Limitation once…

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