Law: Income Tax Ordinance, 1979

Section: 156,156(3),62,SecondSched.,

(a) Income-Tax Ordinance (XXXI Of 1979)---Ss. 156(3), 62 & Second Sched., Part-I, Cl. (118-D)---Rectification of mistake---Limitation---Direction of High Court---Extension of limitation period---Department pleaded that Taxation Officer was right in rejecting the rectification application as the High Court directed to decide the rectification application within two months from the date of its order and on such direction period of limitation provided under S. 156 (3) of the Income-Tax Ordinance, 1979 stood extended---Validity---Direction of High Court was twofold: It had been directed to decide the application within two months on one hand but the direction was not unbridled on the other hand---Such direction was qualified with the word "in accordance with law" which specially meant that the disposal or decision must remain within the admitted and allowed contours of the law---Since period provided for taking action and passing order on applications stood expired, no resort could be had to pass order on the subject application, which stood already acted upon by operation of law and within stipulated time---Time provided by law for adjudicating the application having once expired shall not be extended---When law provided a thing to be done in a particular manner, the same must be done in that manner and if it is not done in the manner so provided, the same shall be nullity in the eyes of law---Taxation Officer having failed to pass order in the manner and within the time frame provided under the law, rejecting the rectification application was not tenable in the eyes of law---Both the authorities below were incorrect in holding that due to direction of High Court, the statutory limitation provided for action under S. 156(1) of the Income-Tax Ordinance, 1979 stood extended by two months---Orders of both the authorities below were vacated by the appellate Tribunal and rectification sought through applications were deemed to have been granted. Nagina Silk Mills, Lyalpur v. C.I.T. PLD 1963 SC 322; C.I.T. v. Hakim Ali Zardari 2006 PTD 271 and I.T.As. Nos.4847/LB to 4851/LB of 2005 ref. 2002 PTD 750; 2002 PTD 1470; PLD 1966 SC 738; 1991 MLD 25; 1991 MLD 889 and 2007…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492