Law: Income Tax Ordinance, 1979

Section: 129

Income Tax Ordinance (XXXI of 1979)---S.129---Appeal---Limitation---Delay---Condonation of delay---Delay of one day in filing appeal caused by a bona fide mistake in reckoning the period of limitation could be condoned. ORDER The two appeals by a registered firm deriving income from rice husking business are directed against C.I.T. (Appeals) Orders, dated 13-10-1992 whereby first appeals in respect of assessment years 1990-91 and 1991-92 were dismissed for being time-barred. 2. The assessment orders for the two years were admittedly served on the appellant on 15-8-1992 whereas appeals were filed in the office of C.I.T. (Appeals) on 15-9-1992. The appeals having been filed on 31st day instead of within 30 days were dismissed in limine. 3. It was contended by Authorized Representative of the appellant that delay of one day was caused by a bona fide mistake. It was explained that the month in which assessment orders were received was assumed to be of 30 days as is generally taken and thus the A.R. remained under a wrong impression that 15-9-1992 (instead of 14-9-1992) was the last date for filing of appeals. From the circumstances of the case…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492