Law: Income Tax Act, 1922

Section: 66

Law: Income Tax Ordinance, 1979

Section: 136,156(2)

Income-tax Act (XI of 1922)---S.66--Income-tax Ordinance (XXXI of 1979), Ss. 136 & 156 (2)--Reference to High Court--Limitation--Where original assessment orders were passed under Income-tax Act, 1922 the period of Limitation shall be 60-days as provided in S. 66 of the Act and S. 136 of Income-tax Ordinance shall not apply as per S. 156 (2) (a), Income-tax Ordinance, 1979 Income-tax v. Saeed Sarwat Sultana and others 1986 P T D 368 ref. Commissioner of Income-tax, Central Zone `B', Karachi v. Messrs Asbestos Cement Industries Ltd. 1988 P T D 227 fol. JUDGMENT AJMAL MIAN, C.J.-- By this common judgment we intend to dispose of all the above petitions as the same involve common questions of fact and law. In all the above petitions, after passing of the order by the learned Income Tax Tribunal, the department made an application for stating the cases to- the High Court tot its opinion but in all the above cases the applications were dismissed or the ground that the period provided was 60 days under section 66 of the Income Tax Act 1922, (hereinafter referred to as the Act) whereas the contention of the petitioner-department was that after the enforcement of the Income Tax Ordinance 1979, the period of limitation provided in section 136 was 90 days. The above contention was rejected by the learned Income-tax Appellate Tribunal, The petitioners have, therefore filed the above petition. 2. In support of the above petition Mr. Waheed Farooqui, learned counsel for the petitioners has relied upon the case of Commissioner of Income Tax v. Saeeda Sarwat Sultana and others reported in 1986 P T D 368 (SCLAH), in which a D.B. of the Lahore High Court took the view that section 136 of the Ordinance would be applicable as the law of limitation is a part of…

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