Law: Income Tax Ordinance, 1979

Section: 13,136

Law: Income Tax Act, 1922

Section: 62

Law: Constitution of Pakistan, 1973

Section: 2A

Income Tax Ordinance (XXXI of 1979)--- ----S.136---Constitution of Pakistan (1973), Art. 199---Constitutional petition--- Assessment--- Assessee's appeals against assessment were rejected by Appellate Forums including Income-tax Appellate Tribunal ---Remedy--­Assessee, if, aggrieved, could have moved High Court under S.136, Income Tax Ordinance, 1979 by making reference against decision of Income Tax Appellate Tribunal on points of law---Instead of filing such Reference, assessee moved miscellaneous application against decision of Appellate Tribunal which was rejected ---Assessee, thereafter, moved review petition which was also dismissed ---Assessee, even then took no steps to move Reference under 5.136, Income Tax Ordinance, 1979 and instead filed Constitutional petition much after the expiry of time prescribed for making Reference to High Court under S.136, Income Tax Ordinance, 1979--­Assessee's prayer that his Constitutional petition be converted into Reference under S.136, Income Tax Ordinance, 1979 could not be accepted, for, last order by Income Tax Appellate Tribunal on review application was passed on 14-1 i-1993 whereas Reference was required to be filed within 90 days of date of original decision of Appellate Tribunal which was rendered on 3-4-1991---Inordinate delay of many years would hardly justify conversion of Constitutional petition into reference in terms of S.136, Income Tax Ordinance, 1979, which would now be patently and hopelessly time-barred-­All factual and legal issues had been thoroughly thrashed out at the level of income Tax Appellate Tribunal---No material however, was pointed out from which question of law could be framed under S.136, Income Tax Ordinance, 1979---Interference in order in question was not warranted in circumstances. JUDGMENT This writ petition is filed to challenge recovery of outstanding tax amounting to Rs.7,32,097 with the prayer that operation of the impugned order whereby the property of the petitioner has been attached be suspended. 2. The brief facts are that the petitioner was running a recruiting agency with the name 'Golden International Limited, Rawalpindi'. The petitioner had purchased a house at…

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