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THIS ORDER PASSED BY: MASOOD AKHTAR SHAHEEDI (ACCOUNTANT MEMBER):--------------- These titled appeal have been preferred at the instance of the taxpayer against order No. 102 & 103 dated 30.05.2014, pertaining to tax years 2011 & 2012, passed by the learned CIR(Appeals-II), Lahore. Common grounds as set forth in the memos of appeals have been taken by the appellant. 2. Facts in brief are that the appellant is a private limited company engaged in the business of hospital activities. Income tax returns for the years under appeals were e-filed. On perusal of withholding statements u/s 165 it was observed that the taxpayer failed to deduct tax properly on account of various payments. Accordingly, the Officer Inland Revenue (OIR) issued notice u/s 161/205 of the Income Tax Ordinance, 2001 (the Ordinance). In response thereto the appellant failed to submit any documentary evidence in support of non-deduction of tax under certain heads The OIR framed assessments u/s 161/205 of the Ordinance by creating demand of Rs.486,803/-and Rs.575,867/-for tax years 2011 and 2012 respectively. Being aggrieved the appellant filed appeals before the first appellate authority who allowed partial relief but the appellant being still discontented has preferred second appeals. The same are disposed off through this combined order. 3. The learned counsel has contended that tax was deducted on payment of taxable salary and administrative expenses exceeding the exemption limit and no tax was liable to be collected being the payments made to each employee were below the exemption limit as well as administrative expenses paid to each parry did not exceed the exemption…

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