| Case ID |
d76de905-2126-4f63-846b-762d68691844 |
| Body |
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| Case Number |
Reference Applications Nos. 159 to 164 of 1980-81 |
| Decision Date |
Aug 23, 1984 |
| Hearing Date |
Aug 20, 1984 |
| Decision |
The Income Tax Appellate Tribunal ruled that the reference applications filed after the limitation period prescribed under the repealed Income-tax Act, 1922 could not be entertained due to the lack of a condonation of delay application. The Tribunal emphasized that the provisions under the new Income Tax Ordinance, 1979 did not apply retroactively to these pending proceedings. The decision highlighted the importance of adhering to the specified limitation periods and the implications of the repeal of the previous act on ongoing cases. As a result, the applications were dismissed in limine, confirming the critical nature of timely filings in tax-related matters. |
| Summary |
This case revolves around the Income Tax Appellate Tribunal's handling of reference applications for assessment years 1973-74 to 1978-79. The core issue was the limitation period for filing reference applications following the repeal of the Income Tax Act, 1922, and the implementation of the Income Tax Ordinance, 1979. The Tribunal clarified that any proceedings pending at the time of the Ordinance's commencement were to continue under the provisions of the repealed Act, thereby upholding the principle of legal continuity. The Tribunal's ruling serves as a crucial reminder for tax practitioners regarding the importance of understanding procedural timelines and the implications of legislative changes on ongoing legal matters. The decision underscores the necessity for tax professionals to remain vigilant regarding filing deadlines and the importance of seeking timely extensions or permissions when necessary. In summary, this case reinforces the critical nature of compliance with statutory timelines in tax law, particularly in light of legislative transitions. |
| Court |
Income Tax Appellate Tribunal
|
| Entities Involved |
Not available
|
| Judges |
SIKANDAR HAYAT KHAN,
MIAN ABDUL KHALIQ
|
| Lawyers |
Not available
|
| Petitioners |
Not available
|
| Respondents |
Not available
|
| Citations |
1985 SLD 217,
1985 PTD 250
|
| Other Citations |
1984 P T D (Trib.) 124,
P L D 1961 S C 523,
P L D 1963 (W.P.) Kar.715,
P L D 1970 S C 264
|
| Laws Involved |
Income Tax Act, 1922,
Income Tax Ordinance, 1979,
Sea Customs Act, 1878,
General Clauses Act, 1897
|
| Sections |
66(1),
166,
166(2)(1),
167(8),
167(3),
6,
24
|