Law: Income Tax Ordinance, 1979

Section: 85,129,132,134,136

Income Tax Ordinance (XXXI of 1979)---Ss. 85, 129, 132, 134 & 136---Appeal---Limitation---Aggrieved by assessment order, appellant/assessee filed appeal under S.132 of Income Tax Ordinance, 1979 before Appellate Additional Commissioner, which was dismissed being barred by time-Appeal filed by appellant before Income Tax Appellate Tribunal was also dismissed---Order of assessment was served upon Authorized Representative of appellant and period of computation of limitation was determined by Appellate Additional Commissioner from the date of the alleged service of assessment order upon the Authorized Representative---Validity---Limitation for filing appeal prescribed under S.130(2) of Income Tax Ordinance, 1979, was 30 days from date of service of assessment or penalty order in question--Section 85 of Income Tax Ordinance, 1979, had specifically provided that any assessment or order under the Ordinance, would be served upon assessee or any other person liable to pay tax on behalf of the assessee---Authorized Representation being neither the assessee nor liable to pay tax on behalf of assessee, service on him was not `service' in terms of S.85 of Income Tax Ordinance, 1979 and the period of time would nun commence from service of such assessment. order upon an Authorized Representative---Where assessment order had not been served upon appellant or any other person liable to pay -tax on his behalf, period of limitation would not commence---Appeal, in circumstances had erroneously been held to be barred by limitation. JUDGMENT SH. AZMAT SAEED, J.---This appeal under section 136(1) of the Income Tax Ordinance, 1979 is directed against the order of the Income Tax Appellate Tribunal dated 29-10-1999. 2. Brief facts for adjudication of the matter are that aggrieved by an assessment order the appellant filed an appeal under section 132 of the Income Tax Ordinance, 1979 before the respondent No.2 which was dismissed as being time-barred vide order dated 17-11-1998. Aggrieved the appellant filed an appeal before the Income Tax Appellate Tribunal which also failed to find…

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