Law: Income Tax Ordinance, 1979

Section: 130,135

(a) Income Tax Ordinance (XXXI of 1979)------S.130---Appeal---Limitation---Delay in filing appeal cannot be condoned on compassionate ground---Commissioner condoning delay of about six years, held, had apparently and palbably gone very much out of his way in condoning most inordinate delay of about six years in filing the appeal---Appellant was supposed to explain the delay for each and every day. 1986 PTD 698; AIR 1927 Lah. 717 and AIR 1934 Lah. 647 ref. (b) Income Tax Ordinance (XXXI of 1979)--- ----S.135---Appeal before Appellate Tribunal---Legal plea can be raised for the first time in appeal before The tribunal. (c) Income--- ---- Jurisdiction---"Error of jurisdiction" and "error in jurisdiction"---Distinction and connotation. In law there are errors of jurisdiction and errors' in jurisdiction. An error of jurisdiction is said to be that which is the result of inherent lack of jurisdiction. If an assessing officer has no jurisdiction to frame an assessment order against an assessee for any reason whatsoever his order would suffer from error of jurisdiction. However, if he has jurisdiction to proceed with the matter and in exercise thereof he commits error in arriving at some finding or decision, it is called an error in jurisdiction. If an assessing officer commits an error of jurisdiction, the proceedings before him are said to be coram non judice (this expression literally means "in the presence of a person who is not a judge") and if he delivers an order or decision or it is called a nullity as it is result of an error of jurisdiction which is merely incurable. PLD 1963 Lah 391; Wharton's Law Lexican, 14th Edn. and Black's Law Dictionary, 5th Edn ref. (d) Income Tax Ordinance (XXXI of 1979)--- ----S.130---Appeal---Limitation---If an order is a nullity, an Appellate Authority can ascertain and decide an appeal even if it is time-barred. Syed Mehmood Alam v. Syed Mehdi Hussain PLD 1970 Lah. 6 ref. (e) Income-tax--- ----Appeal---Merger---Judgment of lower Court merges in the appellate order when the order appealed against is either affirmed or confirmed or overruled---Where the order appealed against is set aside the lower Court is revested with all the…

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