Law: Income Tax Ordinance, 2001

Section: 122B,122(5A),162,153(1)(c),153(6),169(1) (b),120,114,115(4),182(2),183,205,205(1A ),124,161

(a) Income Tax Ordinance (XLIX of 2001)--- ----Ss. 122(5A), 162, 153(1)(c), 153(6), 169(1)(b), 120, 114 & 115(4)---Amendment of assessment---Recovery of tax from the person from whom tax was not collected or deducted---Tax was levied by observing that receipts of the taxpayer were liable to withholding tax from payments made on account of contract executed by the assessee falling under the provisions of S.153(1)(c) of the Income Tax Ordinance, 2001 being final discharge of liability---Order was vacated by the Appellate Tribunal---Subsequent to Appellate Tribunal's order Additional Commissioner (Audit) again found the deemed order as erroneous and prejudicial to the interest of revenue on the similar grounds; and after usual proceedings the deemed order was amended under S.122(5A) of the Income Tax Ordinance, 2001 repeating the same income and liability as determined in the assessment order under S.162 of the Income Tax Ordinance, 2001---Such order was vacated by the First Appellate Authority---Revenue contended that earlier order was passed by the Taxation Officer under S.162 of the Income Tax Ordinance, 2001 and not by the Additional Commissioner; that after vacation of assessment order under S.162 of the Income Tax Ordinance, 2001 by the Appellate Tribunal the deemed assessment under S.120 of the Income Tax Ordinance, 2001 was restored and Additional Commissioner could amend the deemed assessment under S.122(5A) of the Income Tax Ordinance, 2001; that taxpayer was obliged to file statement under S.115(4) of the Income Tax Ordinance, 2001 instead of filing return of total income under S.114 of the Income Tax Ordinance, 2001; and that expression "deducted" was to be construed as "deductible"---Taxpayer contended that once the Appellate Tribunal had annulled the earlier order passed under S.162 of the Income Tax Ordinance, 2001 on legal as well as factual ground the Additional Commissioner had no jurisdiction to amend the same on similar grounds; that only legal course was to file appeal before High Court and since no appeal was filed the appellate order attained finality and action taken by the Taxation Officer under S.122(5A) of the Income Tax Ordinance, 2001…

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