20/04/2026
Commissioner Inland Revenue v. Fateh Textile Industries (Pvt.) Limited
2026 PTD 339
In 2026 PTD 339, the Inland Revenue Department filed a tax reference in the Lahore High Court. The file was returned with objections and had to be re-submitted within 3 days, but it was re-filed 347 days later.
The Court held that it is a well-settled principle of law that the prescribed period of limitation is not merely a procedural formality but a matter of substantive right. Delays caused by negligence, office mistakes, or administrative lapses are not enough unless a proper and convincing explanation is given.
Result: The Department’s case was dismissed as time-barred.
A strong reminder that in litigation, delay can be fatal.