Law: Income Tax Ordinance, 2001

Section: 205

[Income Tax Ordinance (XLIX of 2001)].......Section 205-.- Appeal filed by the department-.- Assessment-.- Non-payment of outstanding demand-.- Default Surcharge-.- Deletion of-.- Department's plea, learned CIR(A) was not justified to delete the additional tax as it was rightly imposed, default of late payment of tax was established, refund was created in the assessment order yet no additional tax had been charged therein-.- Tribunal's finding, all the dues which accrued as a result of the order of the A.T.I.R. had been paid, the amount of tax after giving appeal effect to the order of the A.T.I.R. and including the amount of additional tax of Rs. 26,121/- was worked out to be Rs. 243,799/- whereas the tax-payer had already paid Rs. 290,165/-, no amount was outstanding-.- Appeal was rejected-.- ORDER This appeal filed by department is directed against an order dated 21.02.2012 passed by learned CIR (Appeals-Ill) Islamabad relating to Assessment year 2001-02. 2. Brief facts are that the taxpayer being an individual derived income from dealing in Medicines. The taxpayer was found to have not made payment of outstanding demand for the assessment year 2001-02 in time. Whereon he was subjected to default surcharge amounting to Rs. 40,360 was charged. 3. Aggrieved of this treatment, the taxpayer went in appeal where learned CIR (A) deleted the said surcharge. Now the department is in appeal before this Tribunal on the following grounds:- 1. That the learned CIR (A) was not justified to annul the order and to delete the additional tax u/s 205 of the Income Tax Ordinance,…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492