Law: Income Tax Ordinance, 2001

Section: 161,205,182(1)

[Income Tax Ordinance (XLIX of 2001)]..........Sections 161, 205, 182(1),, Non-deduction of tax,, Show-cause Notice,, Penalty,, Imposition,, Appeal before CIR (A), accepted, hence the instant appeal by the department,. Department apprised the court that the appellate order No. 16 dated 09/08/2011 passed by CIR(Appeals-II), Lahore, which is the sole basis of impugned order, had been challenged by the department before this Tribunal by way of filing appeal on 27/10/2011 against which order was still awaited, on the strength of that argument he sought vacation of the impugned order whereas respondent stated that appeal filed by the department against the appellate order No. 16 dated 09/08/2011 stands decided vide order dated 14/03/2013 recorded in I.T.A. No. 1593/LB/2011, wherein the case was remanded to the taxation officer on the issue of supplies by M/s. Trading Falcon Enterprises, with certain directions,.. He stressed, that due to remand of the case by this Tribunal the order passed under Sections 161, 205 of the Ordinance had lost its legal sanctity, therefore, the penalty order passed under Section 182(1) of the Ordinance also lost its legal sanctity due to being based on order passed under Sections 161, 205 of the Ordinance, which had rightly been vacated by learned CIR(Appeals) by way of deleting penalty imposed therein,, Having agreed with the assertions made by the respondent, the Tribunal rejected the departmental appeal and upheld the impugned order,.. ORDER The titled departmental appeal has been directed against the appellate order dated 18.10.2011 recorded by CIR(Appeals-II), Lahore pertaining 2. The facts in brief leading to the instant appeal are that the taxpayer, a private limited company, derives income from sale and purchase of paper and chemicals. Proceedings u/s 161/205 of the Income Tax Ordinance, 2001 (hereinafter called 'the Ordinance') and finalized due to non-deduction of tax on payments made at Rs. 14,660,000/- to M/s. Trading Falcon Enterprises. Subsequently, the ACIR issued show cause notice to the taxpayer for imposition of penalty u/s 182 of the Ordinance against which explanation tendered by the taxpayer was treated…

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