COMMISSIONER OF INCOME TAX/WEALTH TAX, COMPANIES ZONE, ISLAMABAD VS Miss NAHEED KHAN

2007 P T D 2087

[Supreme Court of Pakistan]

Before Iftikhar Muhammad Chaudhry, C J, Faqir Muhammad Khokhar and M. Javed Buttar, JJ

COMMISSIONER OF INCOME TAX/WEALTH TAX, COMPANIES ZONE, ISLAMABAD

Versus

Miss NAHEED KHAN

Civil Petition No.1300 of 2003, decided on 22/12/2005.

(On appeal Prom judgment dated 28-3-2003, passed by the Lahore High Court, Rawalpindi Bench, Rawalpindi in Tax Appeal No.139 of 2001).

Income Tax Ordinance (XXXI of 1979)---

----S.136---Limitation Act (IX of 1908), S.5---Constitution of Pakistan (1973), Art.185(3)---Appeal to High Court---Application for condonation of delay---Dismissal of application by High Court holding that reasons advanced for extending period of limitation were trot sufficient---Supreme Court refused to grant/leave to appeal against impugned judgment.

M. Bilal, Senior Advocate Supreme Court for Petitioner.

Dr. Babar Awan, Advocate Supreme Court for Respondent.

ORDER

Learned High Court vide impugned judgment declined to entertain appeal as the same was barred by time. Reasons given for condonation of delay in application under section 5 of the Limitation Act were not considered sufficient for condonation of delay. The High Court after having .taken into consideration such grounds, declined to agree with the contents of the appellant on the question of extending the period of limitation, therefore, in our considered opinion, no point is made out for interference.

2. Petition dismissed, leave declined.

S.A.K./C-7/SCLeave refused.