Law: Income Tax Act, 1922

Section: 66

Law: General Clauses Act, 1897

Section: 6,24

Law: Income Tax Ordinance, 1979

Section: 136(1)(2),166(2t(I)

Income-tax Act (XI of 1922)----S. 66 (1)--income-tax Ordinance (XXXI of 1979), Ss. 136 (1) (2) & 166 (2t (I)--General Clauses Act (X of 1897), Ss. 6 & 24-Reference application involving assessment years 1974-75 to .1978-79 presented under S. 66 (1), Income-tax Act, 7922-Appeals for such. assessment years admitted pending before Appellate Assistant Commissioner on date of coming into force of Income-tax Ordinance, 1979-Applications barred by limitation for 16 days-No application for condonation moved-Such appeals in terms of S. 136 (1) (i), Income-tax Ordinance, 1979 were to be continued and disposed of as if Income-tax Ordinance, 1979 had not come into force-Reference applications, held, rightly presented under S. 66 (1), Income-tax Act, 1922 and limitation of 60 days as prescribed in Act of 1922 was applicable in circumstances. ORDER The assessee has presented these five Reference Applications, involving assessment years 1974-75 to 1978-79, under section 66 (1) of the repealed Income-tax Act, 1922, on the 76th day of the communication of the combined order of the Appellate Tribunal, dated 1st November, 1910, passed in a. T. A. Nos. 979 to 983/KB of 1979-80. These are thus time-barred by 16 days. An intimation to this effect was given to the applicant on 4tL. January, 1983, yet no application for condonation of delay has been filed. At the hearing of these applications the learned counsel for the applicant submitted that the applications have wrongly been shown to have been filed under section 66(1) of the Act and they may be treated to have been filed under section 136(1) of the Income-tax Ordinance, 1979 (hereinafter called "the Ordinance"), which prescribes a period of 90 days for the filing of the reference application In short, he refuted that the applications are time-barred. The assessee's appeal for all these years were admittedly pending before the learned Appellate Assistant Commissioner, 'C' Range, K . . . . , on the date of coming into f of the Ordinance, viz., Ist July, 1979. These were, therefore, in terms of clause (i) of subsection (1) of section 136 of the Ordinance, to be continued and disposed of as if the Ordinance had not come into…

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