Law: Income Tax Ordinance, 2001

Section: 50(4),153,153(1),153(1)(a),161,205

ORDER This order shall dispose off the titled miscellaneous application and appeals, which have been filed by the taxpayer as well as by the department calling in question the impugned order MA(R) 25/IB/2014 dated 29.05.2014 of ATIR and order of CIR(Appeals-I) Islamabad dated 25.05.2011 and order dated 06.08.2012 MA(R) 60/IB/2014 - TAX YEAR 2009 2. This miscellaneous application was filed by the taxpayer against the order of the ATIR # MA(R) 25/IB/2014 dated 29.05.2014. At the very outset the AR chooses not to press this miscellaneous application. Therefore this miscellaneous application is disposed off being not pressed. Ordered accordingly. TAX YEAR 2009 3. Brief facts of the case are the appellant is private limited company engaged in the business of manufacturing and sale of pharmaceutical products. Tax proceedings were initiated by issuance of notice under section 161/205 of the Income Tax Ordinance, 2001 (herein after referred to as Ordinance) and as a result taxpayer has been declared as taxpayer in default for recovery of tax required to be deducted under section 153 read with section 161 of the Ordinance on account of the payments under the various heads of account. Against The order the taxpayer filed appeal before Commissioner Inland Revenue (Appeals I) Islamabad who has not accepted the taxpayer ground in respect taxability of cash counter purchases under section 153(1 )(a) / 161 of the Ordinance. However, in respect of other alleged default appropriate relief was allowed. Being dissatisfied, both the taxpayer and department are in appeal before ATIR. We will first take up the taxpayer appeal. ITA 457/(IB)/2011 - TAX YEAR 2009 4. Through this appeal, the taxpayer has assailed the appellate order dated 25.05.2011 recorded by the CIR(Appeals - I) Islamabad on the following ground: Whether, the learned CIR(/A) was justified in upholding the action of the assessing officer in treating Taxpayer as taxpayer-in-default in respect of cash counter purchases? The AR submits that in various sections of the Ordinance relating to deduction of tax of source the legislature hos distinctly used the word "payable" and "paid" and in section 153(1) the word used is…

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