Law: Income Tax Ordinance, 1979

Section: 66(c),79,132,62

Income Tax Ordinance (XXXI of 1979)-----Sections 66(c), 79, 132 & 62---Limitation for assessment in certain cases---Setting aside of an issue out of two---Appeal was filed against order passed by the Assessing Officer before First Appellate Authority on two grounds only---Firstly invocation of provisions of S.79 of the Income Tax Ordinance, 1979 and secondly, on issue of applicability of Workers' Welfare Fund---First Appellate Authority set aside the issue of invocation of provisions of S.79 of the Income Tax Ordinance, 1979 vide his order dated 30-4-2001 and deleted the addition made on the issue of applicability of Workers' Welfare Fund---Department filed appeal before Appellate Tribunal on the issue of chargeability of Worker's Welfare Fund only which was dismissed vide order dated 20-6-2002---No appeal in respect of invocation of S.79 of the Income Tax Ordinance, 1979 was filed by the department before Appellate Tribunal meaning thereby the department had accepted the order passed by the First Appellate Authority---Provision of S.66(c) of the Income Tax Ordinance, 1979 specifically states that if an appeal is preferred against an order which was set aside in full or in part and a.. further appeal was preferred in respect thereof either under S.134 or under S.136 of the Income Tax Ordinance, 1979, then the limitation provided under S.66 of the Income Tax Ordinance, 1979 would not apply---Appellate Tribunal did not set aside the issue of Workers' Welfare Fund either in full or in part therefore, subsequent filing of reference application by the department before High Court would not defer the limitation as provided under the provisions of S.66 of the Income Tax Ordinance, 1979---Order passed by the Appellate Tribunal was served on the Department on 9-7-2002 therefore the assessment framed by the Taxation Officer as on 30-6-2005 was barred by limitation---Order of Taxation Officer was annulled by the Appellate Tribunal being ab initio void and illegal. PLD 1998 Kar. 373; 2007 PTD 1418; PLD 1990 SC 934 and PLD 2008 Kar. 38 ref. (c) Income Tax Ordinance (XXXI of 1979) S. 66(c)---Limitation for assessment in certain cases---If no appeal is filed in respect of…

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