Law: Income Tax Ordinance, 2001

Section: 155,165,155,161,205

[Income Tax Ordinance (XLIX of 2001)],, Sections 165, 155, 161 read with 205,... Return,, Appeal,,. Withholding tax,, Short deduction,, Show-cause Notice,.. Default Surcharge,,. Contention of the tax-payer that withholding tax on rent, goods and services and others was miscalculated, however, admitted some error in calculation ,.. To give an opportunity to the tax-payer of hearing to enable him explain that the Assessing Officer erred in calculation, the case was remanded by the Tribunal for de-novo consideration and disposal on merit,, JUDGMENT The appellant has filed appeal before this Tribunal against order No.884/2012 dated 26.12.2012 passed by Commissioner Inland Revenue (Appeals-II), Islamabad on the following grounds. 1. That the orders of both the Officers below are bad in law and against the facts of the case. 2. That the learned Assessing Officer and the learned Commissioner (Appeals) have erred while working out the amount of tax to be deducted from rent under section 155 of the Income Tax Ordinance, 2001. 3. That the learned Assessing Officer and the learned Commissioner Appeals have erred while applying & confirming uniform 6% tax withholding rate on gross amount of Rs.65,549,041/-. 4. That the learned Assessing Officer and the learned Commissioner Appeals are not justified while resorting to the provisions of section 161/205 of the Income Tax Ordinance, 2001 where either no withholding was required or tax was duly deducted. 5. That the learned Commissioner Appeals is not justified while ignoring and not considering the head-wise break-up of Rs.65,549,041/- and legal reasoning for not deduction of tax as argued at grounds 4 and 5 before the leaned Commissioner Appeals. 6. That the learned Commissioner Appeals has erred while not discussing and appreciating the merits of the case and hence miscarriage of justice to the appellant. 2. The taxpayer is a private limited company derived income for…

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