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THIS ORDER PASSED BY: NAZIR AHMED, CHAIRMAN:-------------- Through the titled appeal the Revenue has assailed the impugned order dated 07-02-2011 passed by the learned CIR(Appeals-II), Lahore. The sole grievance of the Revenue is that the learned CIR(A) was not justified to annul the order passed by the ACIR. 2. Briefly stated the facts of the case are that the taxpayer company was prescribed withholding agent for deduction/collection of the tax In order to ascertain the compliance level, proceedings were initiated by the Taxation Officer by issuing notice under section 161/205 dated 14-07-2009. In response thereto, the taxpayer filed reply alongwith head-wise details of expenses, copies of exemption certificates and proof of deduction of tax and deposit into the Government treasury. The Taxation Officer considered the reply of the taxpayer to be partially satisfactory and treated the taxpayer in default, finalized the impugned order charging tax u/s 161/205 in the following manner: Tax under section 161 ---------- Rs. 993,301 Additional tax u/s 205 ---------- Rs. 236,799 Total tax ------------------------- Rs. 1,230,060 3. The taxpayer assailed the impugned findings before the learned CIR(A) who vide an order dated 07-02-2011 annulled the order passed under section 161/205 of the Income Tax Ordinance, 2001, hence, the instant appeal by the Revenue. 4. Both the parties have been heard and relevant orders perused The learned D.R. contended that the…

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