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Question was with regard to limitation of tax refund. Taxpayer was estopped from asserting a favorable refund order by default where it had statutory recourse against inaction of authorities, which it opted not to pursue. Taxpayer not filing an appeal under S. 170(5) (b) of Income Tax Ordinance 2001, was apparently not pushed for an early resolution of its refund claim. Taxpayer could not turn around to hold tax officer to his duty to pass refund order within 60 days, while absolving itself altogether of any responsibility for proactive action for refund claim to be decided as early as possible after expiry of 60 days. High Court answered Reference in favour of authorities and against the taxpayer, the question of law so formulated. Timeframe under S. 170(4) of Income Tax Ordinance, 2001 t...
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