Law: Income Tax Ordinance, 2001

Section: 135,239,239(1)(4)

Law: Constitution of Pakistan, 1973

Section: 199

Law: General Clauses Act, 1897

Section: 6(e)

Law: Income Tax Ordinance, 1979

Section: 138

(a) Income Tax Ordinance (XXXI of 1979)----S.138---Income Tax Ordinance (XLIX of 2001), Ss.135 [as omitted by Income Tax (Amendment) Ordinance, 2002] & 239(1)(4)---General Clauses Act (X of 1897), S:6(e)---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Revision petition filed on 28-8-2002 within limitation provided under S.138(c) of Income Tax Ordinance, 1979---Rejection of petition on the ground that Income Tax Ordinance, 2001 was not having such provision of revision---Validity---Income Tax Ordinance, 2001 came into force on 1-7-2002, on which date revision petition was riot pending, rather petitioner was proposing to file same within time frame of 90 days provided under S.138 of Income Tax Ordinance, 1979---Provisions of S.239 of Income Tax Ordinance; 2001 and S.6(e) of General Clauses Act, 1897 protected provisions of revision of Income Tax Ordinance; 1979 as long as matter was pending---Word "pending" as used in S.239 of Income Tax Ordinance, 2001 would not mean physical pending, but would include within its definition what was proposed to be filed within an unexpired periphery of time---Commissioner had relied on dictionary meaning of word "pending" without realizing that same had to be construed in the context with present proceedings and law---Reliance on mere dictionary meaning would not make a correct appreciation of a word---High Court accepted Constitutional petition set aside impugned order and remanded case to Commissioner for decision. Delbert Evans v. Davies & Watson (1945) 2 All ER 167 DC; S.K. Kashyap v. State of Rajasthan AIR 1971 SC 1120; Muhammad Kazim Ali v. Ramesh Chandra Sil 227 IC 236; 1964 Cal. (Rul.) 441; AIR 1947 Cal. 270; Asgharali Nazarali Singaporwala v. State of Bombay AIR 1957 SC 503; Dr. Dilip Dineshchand Vaidya v. Board of Management Sheth and another (1988) 1 Guj. LR 144 (Guj.); Messrs Nawa-e-Waqt Publications Ltd. v. Messrs Lakshmi Insurance Company PLD 1959 (W.P.) Lah. 980 and Commissioner of Income-tax v. Asbestos Cement Industries 1988 PTD 227 ref. (b) Appeal (criminal)--- ----During time between conviction of accused person on indictment and his appeal to Court of Criminal Appeal, the case…

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