Law: Income Tax Ordinance, 2001

Section: 50(4)(a),53,72,81,153(1)(a),133,161,205

Law: Income Tax Ordinance, 2001

Section: 50(4)(a),53,72,81,153(1)(a),133,161,205

JUDGMENT The Judgment of the Court was delivered by Shahid Karim, J. - This is an application under section 133 of the Income Tax Ordinance, 2001 (Ordinance) by way of reference against order dated 28.08.2011 passed by the Appellate Tribunal, Inland Revenue, Lahore (Tribunal). 2. This reference application is being decided along with connected reference applications which involve common question of law, a list of which is appended as "Schedule A" with this judgment. Not only the impugned order in this reference application but the impugned orders in connected reference applications proceed to decide the appeals in the same language and terms. The operative pan of the orders passed by the Tribunal in these reference applications is a verbatim reproduction in all these applications. 3. Though these reference applications raise four issues of law but the learned counsel for the applicants has confined his arguments to the following issue of law, which is reproduced as under: "Whether on the facts and in the circumstances of the case, the Tribunal has not erred in law by cancelling the order passed u/s 161/205 relying upon its earlier judgment reported as (2012) 105 Tax 489 (Trib) = 2012 PTD (Trib) 122 which is in contravention to the judgment of the Hon'ble Supreme Court of Pakistan reported as 2002 PTD I wherein the Apex Court has categorically held that it is the responsibility of the assessee, who maintains the record to show which payments are liable to withholding or not?" 4. It is not necessary to narrate the details of the facts in individual reference applications. The common factor is that in all these cases, the respondents/assessees were served with show cause notices as to why the assessees may not be treated as taxpayers in default under section 161 of the Ordinance. After hearings in the matters, an order under section 161/205 of the Ordinance was passed by the Inland Revenue Officer, Sialkot. Appeals were filed against the said order before the Commissioner Inland Revenue (Appeals), Gujranwala [CIR(A)] which were dismissed by CIR(A) on different dates and the order of the Taxation Officer was upheld. Second appeals were filed before the Tribunal and…

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