Law: Income Tax Ordinance, 2001

Section: 131

Income Tax Ordinance (XLIX of 2001)--- ----S.131---Appeal to Appellate Tribunal---Company--Amalgamation--Filing of appeal by incompetent person---Department contended that appeal was required to be filed by new entity on behalf of amalgamated company; that appeal was incompetent just like that a dead person could not file an appeal; that a defunct company could neither sue nor be sued; and that documentation regarding amalgamation was required to be filed along with appeal papers and failure to do so was fatal to the proceedings---Validity---Appeal filed before the Appellate Tribunal was not maintainable being filed by an `incompetent person' which merited dismissal. PLD 2009 Kar. 169 = 2009 PTD 193 rel. ORDER MAZHAR FAROOQ SHIRAZI, MEMBER (ACCOUNTANT).---The titled appeal pertaining to Tax year, 2003 has been preferred by taxpayer-company, arises out of order passed by the learned CIT(A), dated 22-6-2009. 2. At the very outset, the learned DR on behalf of revenue has pointed out that the appeal has been filed by an incompetent person, as the appellant, Yousaf Sugar Mills Limited, has undergone amalgamation and a new entity has been formed. According to the DR, the appeal was required to be filed by the new entity on behalf of Messrs Yousaf Sugar Mills (Now defunct), therefore, the appeal is incompetent just like that a dead person cannot file an appeal similarly a defunct company can neither sue nor be sued. 3. It is also submitted by the learned DR that although the appeal has to be dismissed on this sole ground, it merits dismissal even otherwise because the…

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