Law: Income Tax Ordinance, 2001

Section: 161,205,153(7)(h)(i),153(1)(a),117

Income Tax Ordinance (XLIX of 2001)---Ss. 161, 205, 153(7)(h)(i), 153(1)(a) & 117---Failure to pay tax collected or deducted---Status of taxpayer---Individual or Association of Persons---Annual turnover of the taxpayer exceeded 50 million Rupees---Taxpayer having turnover of Fifty Million rupees or above in tax year 2007 and onward fell in the definition of "Prescribed Person"---Taxpayer being a withholding agent was obliged to deduct income tax and deposit into government exchequer as required under S.153(1)(a) of the Income Tax Ordinance, 2001 which it did not do---Taxation authority required the taxpayer to provide party-wise details and evidence of tax deduction on raw material purchased locally during the tax year 2010, but no compliance was made---Taxpayer was treated as taxpayer in default for non-deduction of tax and tax was charged under Ss. 161/205 of the Income Tax Ordinance, 2001---Taxpayer contended that orders passed under Ss. 161/205 of the Income Tax Ordinance, 2001 were illegal as the status of the taxpayer during the years under consideration, was that of individual and not of Association of Persons as return for tax year 2009, available on record had been filed in the status of individual and the returns of tax years 2009 & 2010 were signed as sole proprietor and was shown as owner of 100% shares of capital investment in the returns and provisions of S.153(7)(h) of the Income Tax Ordinance, 2001 did not apply for tax years 2009 as well as tax year 2010 and that status in returns for tax years 2009 and 2010 as Association of Persons was indicted due to compulsion of e-filing owing to technical reason of delay caused by the PRAL authorities regarding change in constitution and particulars of status in spite of application for which taxpayer could not be blamed; that copies of returns filed manually for tax years 2009 & 2010 being evidence showing status of individual; and that copies of returns placed on record which were e-filed had status of individual, dissolution deed, affidavits of taxpayer as well as of his disassociating partners---Revenue contended that if the Association of Persons was dissolved then the intimation under…

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