Law:

Section:

Income Tax Ordinance (XXXI of 1979)------Ss. 62, 80-D & 136---Rectification application---Limitation---Assessment order under S.62 of Income Tax Ordinance, 1979 determining liability of assessee under S.80-D thereof---Non-filing of appeal against order under S.62 of Income Tax Ordinance, 1979---Filing of rectification application against order under S.80-D of the Ordinance---Appeal before Commissioner against dismissal of application by Deputy Commissioner---Dismissal of appeal for being time-barred on the ground that as order under S.80-D of Income Tax Ordinance, 1979 was integral part of order under S.62 therefore, appeal was barred from the date of order made originally under S.62 thereof---Validity---Order passed on rectification application was appealable---Question of limitation qua such appeal should have been decided with reference to order passed on rectification application in relation to order made under S.80-C of the Ordinance---Order on rectification application was separate and independent order, thus, appeal against same could not be taken and assumed as barred by time---Appeal was not barred by time. Khawaja Tariq Rahim, Advocate Supreme Court, Mansoor Shah, Advocate with permission, Tanvir Ahmad, Advocate-on-Record for Petitioner. M. Ilyas Khan, Advocate Supreme Court and M. Aslam Chattha, Advocate-on-Record for Respondents. Date of hearing: 22nd June, 2001. JUDGMENT MUNIR A. SHEIKH, J.--- This petition is directed against the judgment dated 1-6-2000 of the Lahore High Court through which the appeal filed by the petitioner under section 136 of the Income Tax Ordinance, 1979, has been dismissed. 2. The facts of the case are that through one consolidated order, the Income Tax Officer decided the question of assessment under section 62 of the Income Tax Ordinance and also the liability of the petitioner under section 80D of the said Ordinance about the minimum tax. 3. The petitioner did not feel aggrieved against the assessment made under section 62 of the Ordinance whereas it felt aggrieved of the order passed under section 80-D thereof. It is an admitted position that A order under section 80-D was not appealable under the Income Tax…

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