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1989 PTD 687

SEABANA ENTERPRISES vs THE INCOME-TAX OFFICER CIRCLE XVII A S T ZONE,

Citation1989 PTD 687
CourtSindh High Court
Case No.Constitutional Petition No,D-590 of 1987
Date1988-05-25
Judge(s)Ajmal Mian, Abdul Rasool Agha
ResultOrder accordingly

ORDER

1. ' AJMAL NIAN J.-- This is an application filed by the respondents for permission to proceed with the assessm ent as according to the respondents after 30th June, 1988, the assessment may become time barred. This was contested by the learned counsel for the petitioner. Mr. Mohammad Hanif, who has submitted that in terms of Sections 66 and 160 of the Income Tax Ordinance, 1979, no question of limitation is involved. The above contention may be correct but the fact remains that in view of clause 4-A of Article 199 of the Constitution of 19'73, the stay can operate for a period of 6 months, which has already expired in the present case. In similar cases, we have allowed the respondents to proceed with the assessment on the condition that the order will not be implemented for a period of 6 months from the date of the order. We pass the same order in the present petition. . Let this petition may also be fixed for regular hearing after re-opening of the Court after summer vacation.

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