' AHMAD SAEED AWAN, 1.--This is a reference under section 66(1) of the Income-tax Act, 1922 on a point of law arising in the following circumstances.
2. The respondent/assessee filed return for the year 1976-77 declaring net income of Rs,12,790; the wealth statement under section 22(4-A) was obtained; in reconciliation statement the assessee had made addition of Rs,15,670 from intangible made in the assessment year 1975-76. The Income- tax Officer disallowed accretion on account of intangibles; the Appellate Assistant Commissioner on appeal filed by the assessee deleted the addition of Rs,15,670. The Department aggrieved by the order of A.A.C. Preferred an appeal before the Tribunal, the learned Tribunal upheld the order of learned A.A.C. And dismissed the appeal of the Department. The Department/appellant being aggrieved with the order of learned Tribunal, required the Tribunal to refer the following question of law arising out of the Tribunal order:-- "Whether on the facts and in the circumstances of the case, the Tribunal was justified in deleting the addition of Rs,15,670 made by the. I.T.O. On account of unexplained accretion in wealth?"
3. At the very outset, it has been contended by the assessee/respondent that reference in hand is badly barred by time. The appellant was required under section 136 of the Income Tax Ordinance, 1979 to apply before the Tribunal for reference to the High Court within 90 days of service of notice of decision under section 135 and the Tribunal is required to make reference within 90 days of the application for reference.
4. Admittedly the appellant filed application on 26-3-1980; the application was heard on 29-8-1981 and the order for reference is dated 30-9-1981 and factually was dispatched for reference to the High Court on 10-12-1986.
5. The learned counsel for the Department frankly conceded that the reference was barred by time and no application under section 5 of the Limitation Act was moved; perhaps due to some misunderstanding as contended by the learned counsel for the Department. We are of the view that the reference is badly time-barred and is hereby dismissed. There shall be no order as to costs.