Law: Income Tax Ordinance, 2001

Section: 161,165,205

ORDER The instant appeal has been filed by the department against the consolidated impugned order dated 30-04-2015 passed by the learned CIR (Appeals-ll), Lahore for tax year 2013 on the grounds as set forth in the memo of appeal. 2. Brief facts emanating from the record of the case are that the taxpayer, a private limited company, engaged in the business of Construction of Buildings, e-filed income tax return, being a prescribed person, within the meaning of section 153(7) of the Income Tax Ordinance, 2001 and was under obligation to make tax deduction at the time of making payments alongwith statements under section 165 in the prescribed manner. Notice under section 161/205 was issued to verify the withholding tax but he failed to produce documentary evidence in support of non-deduction of tax. The OIR framed the assessment under section 161/205 of the Income Tax Ordinance, 2001 creating tax demand of Rs.667,545/- for the tax year under appeal. 3. Being aggrieved with the treatment meted out by the OIR, the taxpayer preferred appeal before the learned first appellate authority who deleted the additions. Feeling dissatisfied, the department has come up in appeal before this forum. 4. The case was heard on 03.06.2016. During the course of hearing the learned DR reiterated the contentions already made in the written grounds of appeal. Learned AR opposed the appeal on the ground that the…

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