| Case ID |
322cf190-caa5-495e-98f7-776cb6fe9bf0 |
| Body |
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| Case Number |
440-L of 2001 |
| Decision Date |
Jul 10, 2006 |
| Hearing Date |
|
| Decision |
The Supreme Court of Pakistan dismissed the petition for leave to appeal against the Lahore High Court's judgment, which had declined to intervene in the Commissioner of Income Tax's order that dismissed the appeal as time-barred. The Court emphasized that the petitioner failed to make an application for condonation of delay before the Commissioner, thus reinforcing the principle that limitation creates rights in favor of the opposite party. The Court held that the petitioner had an obligation to submit an application or explanation regarding the delay before the authority, and since no such effort was made, the High Court rightly declined relief. The decision underlined the importance of adhering to procedural requirements in tax-related appeals, reinforcing the doctrine of limitation in legal proceedings. |
| Summary |
This case revolves around the procedural aspects of filing appeals under the Income Tax Ordinance, 1979. The Supreme Court of Pakistan addressed the issue of delay in filing an appeal against the Commissioner of Income Tax's decision. The petitioner, Nida-Emillat, contended that the High Court erred in dismissing the appeal as time-barred without adequate opportunity to explain the delay. However, the Supreme Court ruled that the petitioner had not made any application for condonation of the delay before the Commissioner, which was a critical procedural requirement. The Court reiterated that limitation creates rights in favor of the opposing party and emphasized the necessity for petitioners to comply with procedural norms to seek judicial relief. The ruling highlights the stringent approach of the judiciary towards adherence to deadlines in tax matters, reflecting a broader commitment to uphold the rule of law and procedural integrity within the legal system. This case serves as a significant reference for future litigants regarding the importance of timely submissions and the consequences of delays in tax appeals. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Not available
|
| Judges |
IFTIKHAR MUHAMMAD CHAUDHRY, C.J.,
TASSADUQ HUSSAIN, JILLANI,
KARAMAT NAZIR BHANDARI, JJ
|
| Lawyers |
Shahbaz Butt, Advocate Supreme Court,
C.M. Latif, Advocate-on-Record,
M. Ilyas Khan, Senior Advocate Supreme Court,
Ch. M. Aslam Chattha, Advocate-on-Record
|
| Petitioners |
NIDA-EMILLAT, LAHORE
|
| Respondents |
COMMISSIONER OF INCOME TAX, Zone-I, LAHORE
|
| Citations |
2007 SLD 79,
2007 PTD 1387,
2008 PTCL 112,
(2007) 96 TAX 11
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 1979
|
| Sections |
130,
130(2),
130(3)
|