Law: Income Tax Ordinance, 1979

Section: 111,129,130,130(3),131,132,134(1),148(2) ,156

(a) Income Tax Ordinance (XXXI of 1979)---Ss.130, 131 & 32---Appeal to Appellate Assistant Commissioner---Form of appeal---Limitation---Held, unless the requirements of S.130, Income Tax Ordinance, 1979 are fulfilled the assessees appeal is not admitted for hearing and therefore there is no occasion for following the procedure as provided by S.131 of the Ordinance and taking the decision in appeal under S.132 of the Ordinance. (b) Income Tax Ordinance (XXXI of 1979)--- ----S.131---Appeal to Appellate Assistant Commissioner---Limitation---Appeal to AA.C. has to be filed in the prescribed form and within prescribed period of limitation---If the requisites are not fulfilled and the AA.C. does not extend the period of limitation it cannot be said that an appeal has been really filed--Any order passed by AA.C. refusing to entertain the appeal cannot be termed as "order in appeal" for such an order would be an order refusing to admit appeal. Akhtar Ali Pervaiz v. Altafur Rehman PLD 1963 Lah. 390 fol. Mela Ram and Sons v. CIT, Punjab (1956) 29 ITR 607; Gour Mohan Mullick v. Commissioner of Agricultural Income-tax, West Bengal (1952) 22 ITR 131; CIT v. Shahzadi. Begum and others (1952) 21 ITR 1; Shivnath Prasad v. CIT Central (1935) 3 ITR 200; CIT v. Mysore Iron and Steel Works (1949) 17 ITR 478 and Dewan Chand v. CIT (1951) 20 ITR 621 distinguished. (c) Income Tax Ordinance (XXXI of 1979)-- ----S. 132---Appeal---Order passed by AA.C. under S.132---Nature. Every order passed by an AA.C. cannot be termed as an order on merits confirming the assessment within the meaning of section 132 of the Income Tax Ordinance. An order passed under section 132 of the Ordinance is only that order where after the date of hearing has been fixed under section 131 of the Ordinance and the parties have been heard on merit and then AA.C. passes an order either to set aside, confirm, reduce, or annul the assessment or passes such other orders as he thinks fit. The power to pass an order is inherent in section 130 itself. An AA.C. has to give a finding under section 130(1) as to whether an appeal is within the prescribed period or not. Similarly when an application to condone the delay is…

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