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Decision in appeal---Order passed in appeal beyond the prescribed statutory period---Effect---Plaintiff contended that impugned order, having been passed beyond the statutory period in terms of S. 129(4) of Income Tax Ordinance, 2001, was invalid---Validity---Impugned order passed by the Commissioner (Appeals) was admittedly beyond the period 120 days and even beyond the extended period 60 days thereafter---Section 129(4) of Income Tax Ordinance, 2001 although specified a period for passing appellate order by the Commissioner (Appeals), however, no consequences had been provided for non-passing of such appellate order within the prescribed period of limitation---Provision, wherein, some time limit was provided for performing an act and no consequence for such failure was provided for perfo...
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