| Citation(s) |
|---|
| 2025 SLG 887 2025 SLD 887 |
Sindh High Court
Income Tax Reference Application (“ITRAâ€) No.73 of 2025
Hon'ble Acting Chief Justice Mr. Justice Muhammad Junaid Ghaffar, Hon'ble Mr. Justice Muhammad Abdur Rahman
Dated; 4th March 2025 Mr. Hassan Maqsood Ahmad Aujla, Advocate for Applicant.
Income Tax Reference Application (“ITRAâ€) No.73 of 2025
Hon'ble Acting Chief Justice Mr. Justice Muhammad Junaid Ghaffar, Hon'ble Mr. Justice Muhammad Abdur Rahman
Dated; 4th March 2025 Mr. Hassan Maqsood Ahmad Aujla, Advocate for Applicant.
Nazim Ahmed (Applicant)
VS
The Commissioner I.R. (Appeals-VII) CTO, Kar.& anr (Respondent)
Law: Income Tax Ordinance, 2001
Section: 129
Summary of the Order Sheet:
The applicant filed a Reference Application under Section 129 of the Income Tax Ordinance, 2001, challenging an order passed by the Commissioner (Appeals-IV), Inland Revenue, Karachi dated 27.06.2024. However, the Reference was filed 185 days after the legal deadline, making it time-barred.
Key Points:
Delay in Filing: The application was delayed by 185 days.
Applicant’s Excuse: Claimed the delay was discovered only when a bank transaction was denied and an email from Bank Al-Habib on 21.01.2025 revealed the account was attached.