Law: Income Tax Ordinance, 2001

Section: 182,165

[Income Tax Ordinance, (XLIX of 2001)],, Sections 182, 165,, Finance Act, 2010,, Appeal,.. Penalty,.. Default,.. Contention of the tax-payer was that there was no deduction or collection or any loss of revenue, Section 165 only be applicable when any tax is deducted or collected, same arguments was taken before the learned first appellate authority and relied upon a , perusal of which reveals that these s were in the context of the R.O., 1979, where section 165(1) clearly narrates that every person shall be required to file withholding statement even where no withholding tax is collected or deducted, hence the Tribunal dismissed the appeal and upheld the impugned order,,. 1998 78 15 (Trib.) (Assessment year 1996-97) and I.T.A. No.470, 471/IB/2000-01 not applied. JUDGMENT The titled further appeal has been instituted on behalf of a private limited company who feels aggrieved of the appellate order dated 27-07-2011 whereby the learned CIR(A) confirmed levy of penalty u/s 182 of the Income Tax Ordinance, 2001 (the Ordinance) for default of section 165 of the Ordinance. 2. Learned representatives of the two parties have been heard. 3. The learned counsel for the appellant opening his case submits that there has been no deduction or collection which would be necessitated filing of statement under said section 165. Also that there was no loss of Revenue. He concludes that statement under…

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