Law: Wealth Tax Act, (XV of 1963)

Section: 27(1),Second Schedule,5(1)(xv)

Law: Income Tax Appellate Tribunal Rules, 1981

Section: 34

(a) Wealth Tax Act (XV of 1963)--- ---S. 27(1)---Income-tax Appellate Tribunal Rules, 1981, R. 34---Appeal--­Limitation---Department filed appeal after 16 months from the date of service of an order received by Inspector of the Commissioner's office ---Assessee objected that appeal was time-barred as the same had to be filed within 60 days from the date of receipt of order of the Tribunal---Department contended that starting point of limitation for filing appeal would he governed from the date when the of the Appellate Tribunal was put up or brought to the notice of the Commissioner, who was the authority to decide as to whether appeal was to be filed against the order of the Tribunal or not and that service on Inspector or any body else would not amount to service on the Commissioner as envisaged by R.34 of the Income-tax Appellate Tribunal Rules, 1948---Validity---Service of the order of the Appellate Tribunal on the Income Tax Inspector would not amount to communication of the order to the Commissioner as envisaged by R.34 of the Income-tax Appellate Tribunal Rules, 1948---Period of limitation for filing appeal would be calculated not from the date on which the Income Tax Inspector had received the copy of the order of the Tribunal but from the date when the order of the Appellate Tribunal was brought to the notice of the concerned Commissioner---Dismissal of appeal of the Department as time-barred would result in acting in aid of injustice by not strictly following the technicalities of R.34 of the Income-tax Appellate Tribunal Rules, 1948. E.A. Evans v. Muhammad Ashraf PLD 1964 SC 536; Jayalakshmi Cloth Stores v. Income-tax Officer 1982 PTD 73; Nandram Hunatram y. Commissioner of Income-tax (1959) 37 ITR 5110; Gopiram Bhagwandas v. Commissioner of Income-tax (1956) 30 ITR 8 and Muhammad Saleem v. Superintendent of Police, Sialkot fLD 1992 St.' 369 re-1. (b) Wealth Tax Act (XV of 1963)--- ----Ss.5(1)(xv), Second Sched., Part I, Cl. 9 (iii) & 17---C.B.R. Circular No.3/12-WT/85, dated 1-6-1985---Income Tax Ordinance (XXXI of 1979) Second Sched., cl. 171---Exemption---Encashment of Foreign Exchange Bearer Certificates---Effect on claim for exemption-…

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