Law: Income Tax Ordinance, 1979

Section: 136(1)

Law: Income Tax Ordinance, 2001

Section: 133(1),132(7)

Income Tax Ordinance (XLIX of 2001)--- ----S. 133---Reference to High Court---Limitation---Impugned order of Income Tax Tribunal was not served upon applicant/assessee, but was served upon his Authorised Representative which was not in accordance with law---Applicant, for the first time, upon his application obtained certified copy of said order on 11-4-2004 and filed application for reference to High Court on 11-5-2004 within prescribed period of 90 days---Time would commence from 11-4-2004 when copy of impugned order was obtained by applicant/assessee---Application filed by assessee on 11-5-2004 before Income Tax Appellate Tribunal for reference to High Court, was not barred by time, but was within prescribed period of limitation---View taken by the Tribunal that application for reference filed by assessee was barred by time, was illegal and erroneous---Impugned order was set aside and matter was sent back to the Tribunal for decision afresh upon application of applicant/assessee, which should be deemed to be under S.133(1) of Income Tax Ordinance, 2001. ORDER MIAN SAQIB NISAR, J.---Admittedly, the order of the Income Tax Tribunal was not served upon the assessee/tax payer till 11-4-2004, because the previous service was effected upon the A.R. of the taxpayer, which is not in accordance with the law. The tax payer/assessee, for the first time, upon his application, obtained the certified copy of the order on 11-4-2004 and filed an application under section 136(1) of the Income Tax Ordinance, 1979 before the Tribunal for the reference of the question of law to this Court, however, the application should have been under section 133(1) of the Income Tax Ordinance, 2001, because by that time the…

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