Law: Income Tax Act, 1922

Section: 66(1)

Law: Income Tax Ordinance, 1979

Section: 166,166(2)(1)

Law: Sea Customs Act, 1878

Section: 167(8),167(3)

Law: General Clauses Act, 1897

Section: 6,24

Income-tax Act (XI of 1922)-- ---S.66(1)--Income-tax Ordinance (XXXI of 1979), Ss.136(1)(2) & 166(2)(1)--Reference--Period of limitation--Appeals against relevant assessments pending before Appellate Assistant Commissioner on date of coming into force of Income-tax Ordinance (XXXI of 1979)--Applications for reference in respect of those assessments barred by limitation period under Act XI of 1922--Section 166 of Ordinance provided that any appeal, reference or revision if pending at time of commencement of income-tax authority was to be continued under Repealed Act XI of 1922--Such appeals were to be construed and disposed of in terms of S.136(1)(i) of Ordinance as if Ordinance had not come into force--Appeals pending proceedings when Ordinance 1979 came into force and could only be finalized under provisions of old Act--Reference applications having been filed after expiry of limitation period prescribed under repealed Act and there being no application for condonation of delay, same, held, could not be entertained. 1984 P T D (Trib.) 124; P L D 1961 S C 523; P L D 1963 (W.P.) Kar.715 and P L D 1970 S C 264 ref. ORDER SIKANDAR HAYAT KHAN (MEMBER) --These six reference applications for the charge years 1973-74 to 1978-79 at the instance of the Commissioner of Income-tax L...Z... (Hereinafter called the applicant) emerge out of the orders of my learned brother, the Judicial I.T.A. Nos.3942, 3943, 3946, 3969, 3970 within a period of 60 days as contemplated under subsection (1) of section 66 of the repealed Income-tax Act, 1922 the applicant vide Tribunal's letter No. R.A.159 to 164/1980-81, dated 25-7-1984 was required to explain the circumstances, which prevented him from not filing such applications within the period of limitation. In response to this letter the applicant vide his letter No. 136(1)/80-81/3111-J, dated 5-8-1984 "I am directed to state that the Tribunal's orders, dated 6-10-1980 were received in this office on 6-11-1980. Since the appeals were decided ' by the Tribunal after the promulgation of the Income-tax Ordinance, 1979, all the provisions of the said Ordinance were applicable in this case. Taking into account the date of receipt as…

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