Law: Income Tax Ordinance, 1979

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

Law: Constitution of Pakistan, 1973

Section: 199

(a) Income Tax Ordinance (XXXI of 1979)----S.132(6)---Decision in appeal---Service of notice personally through office of the Commissioner (Appeals)---Effect---Contention that word "personally" did not mean only the person of the Commissioner (Appeals) but includes his office was repelled in view of the unacceptable consequences. (b) Income Tax Ordinance (XXXI of 1979)--- ----S.132(5)(6)---Decision in appeal---Effect of S.132(6) on the provision of S.132(5) of the Income Tax Ordinance, 1979 was two-fold: Firstly, that every appeal before Commissioner (Appeals) would not stand automatically decided on the expiry of period of three months; secondly, only those assessees who would like to get their appeals decided expeditiously were allowed a chance to serve the notice under S.132(6), Income Tax Ordinance, 1979---Service of notice contemplated in S.132(6) was a kind of request for early hearing of the appeal though the Appellate Authority had been made obliged not only to grant the same but to see that it positively stood disposed of within 30 days of the notice or the expiry of three months Once the period for making an application as contemplated in S.132(6) had expired, the appellant lost his right to get the appeal decided within the prescribed period of three months---Even after expiry of said limitation, assessee could always make a request to Commissioner (Appeals) for out of turn hearing which would be decided in accordance with his roster arrangements as well as the volume of pendency of cases before him---If no ground for early hearing was established, the Commissioner might very well decline the request. (c) Administration of justice--- ---- When law requires a thing to be done in a particular manner then it must be done in that manner or not at all. (d) Income Tax Ordinance (XXXI of 1979)--- ----S.132(5)(6)---Constitution of Pakistan (1973), Art.199---Constitutional petition--Decision in appeal ---Notice---Assessee filed appeal on 25-4-1998---Notice under S.132(6), .Income Tax Ordinance, 1979 was served to the Commissioner (Appeals) on 26-12-1998 i.e. after a period of more than 8 months from the date of filing of appeal---Notice was also served…

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