Law: Income Tax Ordinance, 2001

Section: 21(c),131,161,161(1)(A),162,174(3),177,2 05

Law: Income Tax Ordinance, 2001

Section: 21(c),131,161,161(1)(A),162,174(3),177,2 05

Income Tax Ordinance, 2001 (XLIX of 2001) - Sections: 161 & 174(3) 205 - Failure to pay tax collected or deducted - Withholding obligation set out revealed that appellant was in default to the extent of profit on debt, Communication charges, Rent of operating lease and others - Ad of tax liability u/s 161 read with section 205 First appellate authority allowed partial relief to appellant in the sense that orders u/s 161 read with section 205 were set aside and matter was remanded back to for adjudication afresh - Validity - Whether proceedings for tax years 2003, 2004, 2005, & 2006 are hit by limitation, as Court held onus to be discharged by Revenue to undertake proceedings beyond time limitations specified in section 174(3) has not been discharged - Held yes - Whether Taxation Officer that remained outside purview of section 21(c) regarding which default had already been identified in audit proceedings, then, once first appellate authority conceded to this fact, there was no necessity to remand matter - Held yes - Whether directions of first appellate authority to remand matter were unlawful and, therefore, disapproved - Held yes - Whether not only taxation officer transgressed lawful mandate in concluding proceedings u/s 161, but also first appellate authority fell in grave error by remanding matter for adjudication afresh - Held yes - Whether Orders of both authority below are thus vacated being unlawful and unjustified - Held yes. In the orders passed by the taxation officer on 28-06-2012, not a single word has been written to proceed with adjudication at a belated time and beyond the limitation specified in section 174(3) of the Ordinance. That being the case, we have no hesitation to conclude that for tax years 2003, 2004, 2005 & 2006, the proceedings were time barred and hence ab-initio void and illegal. The orders of the authorities below for these years are also not sustainable on another count. In this regard, we are fortified with the submissions of the learned counsel that in this case there was no valid and lawful reason for remand in the circumstances applicable in these years. That is so because firstly, remand in a casual manner has…

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