Law: Income Tax Ordinance, 1979

Section: 132,132(5)&(6)

Law: Constitution of Pakistan, 1973

Section: 199

Income Tax Ordinance (XXXI of 1979)---S. 132(5) & (6) [as inserted by Finance Act (XII of 1991]---Constitution of Pakistan (1973.), Art.199---Constitutional petition---Scope and application of S.132(5)(6), Income Tax Ordinance, 1979---Decision in appeal ---Limitation--­Mandatory precondition prior to the operation of S.132(5), proviso, Income Tax Ordinance, 1979 enumerated---Appeal was neither fixed and heard within the prescribed period of three months and the order had not yet been passed by Commissioner of Income-tax (Appeals) though the period prescribed under S.132(5), Income Tax Ordinance, 1979 had expired---Appellant in compliance to mandatory requirement of S.131(6), Income Tax Ordinance, 1979 had also failed to serve a notice personally on the Commissioner of Income-tax (Appeals) irrespective of the fact that the appeal had been fixed, heard or not--­Contention of appellant that in view of S.132(5), Income Tax Ordinance, 1979, Commissioner of Income-tax (Appeals) having failed to pass order within the prescribed period, appeal had been accepted and the addition made to the declared version stood deleted and notices issued to the appellant for recovery by the Department were illegal, unjust and not sustainable under law was repelled in circumstances. Section 132 of the Income Tax Ordinance, 1979 was amended by the Finance Act, 1991 and subsections (5) and (6) were inserted; whereby a time limit of three months has been fixed for disposal of appeals; in case no order is made before the expiration of three months from the end of the month in which the appeal is presented; under subsection (5) of section 132, the relief sought through the said appeal shall be deemed to have been given, subsection (6) of section 132 of the Income Tax Ordinance laid down that subsection (5) of section 132 shall not apply unless a notice by the appellant or his representative is served on the person of the Appellate Assistant Commissioner/C.I.T. Appeals not less than thirty days before the expiration of period stating that the order on the appeal has not been made. The contention that the condition laid down in subsection (6) of section 12 of the Ordinance is not…

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