Appellate Tribunal Inland Revenue
2026
THLN 1350
2026 PTD 367
Laws Cited
Income Tax Ordinance, 2001
Sections
131(5)

Messrs A. RAHIM FOODS (PVT.) LTD., LAHORE

VS

COMMISSIONER INLAND REVENUE, LTO, LAHORE

Petitioner(s) by: Rao Muhammad Nasir Jamil and Nasir Mahmud, Members Qasim Abbasi
Respondent(s) by: Nemo
Present: Nemo
ORDER

NASIR MAHMUD (MEMBER).---Titled miscellaneous application has been preferred at the instance of the applicant, seeking extension of the stay order beyond the statutory period granted by the ATIR vide order passed in M.A. (Stay) No.1508/LB/2025 dated 25.04.2025. However, directions of the Honourable Chief Justice of Pakistan have been received vide letter bearing No.5030/DDJ/PE&CB/PRA dated 29.04.2025 which are as follows:‑iii) The grant of stay shall be deemed vacated automatically upon the expiry of the legally stipulated period, without requiring any further application.iv) The Presiding Officer shall not extend stay orders beyond the period stipulated under the law. Non-adherence by judicial authorities will be considered in their performance review.2. Pursuant to above directions, instant application seeking extension of stay cannot be granted as it is an admitted fact that the legally stipulated period of 90 days has already expired; therefore, in the subsistence of this dir...