ORDER

Through this reference application filed under Section 133 of the Income Tax Ordinance, 2001 (The Ordinance), the applicant-Department has challenged the impugned order dated 09.05.2019, passed by the Appellate Tribunal Inland Revenue, Lahore (The Tribunal).2. Learned counsel for the applicant-Department was directed to assist this Court on the question of limitation, in pursuance of which arguments have been addressed.3. Arguments heard. Record perused.4. It is evident from the record that impugned order was passed on 09.05.2019, while the certified copy of the same was received by the applicant-Department on 11.07.2019. The prescribed limit for filing of the reference application was 90-days. The applicant-Department filed this reference application on 08.10.2019, when the office raised objection that file is "totally incomplete", and directed to resubmit after removal of objections within three days, which had to be re-filed till 11.10.2019. However, the applicant-Department after r...