Law: Income Tax Ordinance, 1979

Section: 132(4),134(3)

Law: Income Tax Rules, 1982

Section: 11

Income Tax Ordinance (XXXI of 1979)----Ss. 134(3) & 132(4)---Income Tax Rules, 1982, R.11---Appeal to Appellate Tribunal---Appeal on the basis of photostat copy of the impugned order attested by the Oath Commissioner and communicated by the assessee instead of Appellate Authority---Validity---No appeal shall lie unless the order is communicated by the Appellate Additional Commissioner---Supply of copy by the assessee to the Department duly attested by the Oath Commissioner would not be sufficient for the purposes of filing an appeal and 60 days' time limit shall begin from the date of communication of order by the Appellate Additional Commissioner---Admittedly original/certified true copy was not officially supplied to the Department as required under the law---Appeal, in view of S.132(4) read with S.134(3) of the Income Tax Ordinance, 1979 and R.11 of the Income Tax Appellate Tribunals Rules, 1982, would neither be maintainable nor entertainable on the basis of photostat copy supplied by the assessee---Appeal of the Department was dismissed by the Appellate Tribunal. ORDER By this order we would like to decide the appeal captioned above, preferred by the department being aggrieved and dissatisfied from the impugned order, dated 29-10-1996 passed by the learned CIT(A). 2. The department has taken objections to the order, deleting the addition of Rs.26,00,000 being the rental income from her sister concern Messrs Muhammad Amin Muhammad Bashir Ltd. and setting aside the add-backs made out of P&L account, however, before taking into consideration the merits of the case and grounds of appeal, it would be judicious. and appropriate to conclude the finding on legal grounds taken by the learned counsel for the assessee during the course of arguments, relating to limitation bar and maintainability of the appeal. 3. The facts reveal that the appellate authority did not communicate the impugned order to the Department as per mandatory requirement of law. The Department, therefore, on the basis of photostat copy (attested by the Oath Commissioner) of appellate order supplied by the assessee, preferred by the present appeal. In the letter, dated 20-3-1996,…

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