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Petitioner: COMMISSIONER OF INCOME TAX/WELATH TAX COMPANIES ZONE I, LAHORE VS Respondent: PRIME COMMERCIAL BANK LTD. and 3 others
Court Name: Supreme Court of Pakistan Judge(s): Wajihuddin Ahmed, Irshad Hasan Khan Title:COMMISSIONER OF INCOME TAX/WELATH TAX COMPANIES ZONE I, LAHORE vs
PRIME COMMERCIAL BANK LTD. and 3 others Case No.:Civil Petitions for Leave to Appeal Nos.1663 and 1664-L of 1998 Writ Petition No,1077 of 1998 and 1882 of 1998 Date of Judgment:1999-01-01 Reported As: 1999 SCMR 2481 Result: Petition dismissed Judgment ORDER ' IRSHAD HASAN KHAN, J.---It is not necessary to express any considered opinion on the basic question involved in the petitions as to whether Circular No,13 of 1997 is intra vires or ultra vires of the Income Tax Ordinance, 1979. Suffice it to say that each of the petitions is barred by 180 days. Delay is sought to be condoned on the ground that after obtaining the certified copy of the impugned judgment the same was circulated before different authorities to see as to whether appeal should be preferred in this Court or not. As soon as the decision was taken by the competent Authority, the petitions for leave to appeal were filed. 2. We are afraid, the plea hardly constitutes a valid ground for condonation of delay. Be that as it may, the petitioners shall be at liberty to avail all other remedies available to them under the law for redress of their grievance by making appropriate application before the appropriate forum. 3. With the above observation, the above petitions are dismissed being barred by time.