ORDER WITH THE SIGNATURE OF THE JUDGE

1. For hearing of Misc. No. 14879/2014

2. For hearing of main case.

1. For orders on office objection.

2. For hearing of Misc. No. 14921/2014

3. For hearing of main case.

12.08.2016

Mr. Waseem Shaikh, advocate for the petitioners.

Mr. Shakeel Ahmed, advocate for the respondents.

Mr. Muhammad Waleed, advocate holds brief for

Mr. S. Irshad ur Rehman, advocate for respondent in C.P.D-2983/14

Mr. Asim Mansoor, D.A.G.

After hearing the learned counsel for the parties at some length, the aforesaid Constitutional Petitions involving the similar factual controversies i.e. as to whether, the notice or order-in-original was duly served upon the petitioners or not, are being, by consent, disposed of in the following terms :-

i) Since the copies of Show-Cause Notice and the order-in-original in both the matters have already been filed alongwith TCS receipts, with the comments submitted by the respondents, petitioners may file appeal(s) before the Commissioner (Appeals), Inland Revenue, Karachi, against such order-in-original within seven days from the date of this order.

ii) The Commissioner (Appeals), Inland Revenue, will examine the maintainability of such Appeals on the point of limitation, however, after providing proper opportunity to both the parties, and after ascertaining as to whether the petitioners were actually served with such order-in-original, as stated in the comments. In case, it is found that the petitioners were not served with order-in-original, aforesaid appeals may be treated as within time and may be decided on merits at an early date, strictly in accordance with law.

The aforesaid petitions stand disposed of in the above terms alongwith listed applications.

J U D G E

Zahid Baig