Law: Income Tax Ordinance, 2001

Section: 161,205

THIS ORDER PASSED BY: CH. SHAHID BQBAL DHSLLON (JUDICIAL MEMBER):---.--- This appeal pertaining to the tax year 2011 has been filed by the department against order of the learned CIR(Appeals-II), Lahore recorded on 16.11.2012. 2. Brief facts of the case are that the taxpayer / respondent, a private limited company derives income from running a hospital. On scrutiny of record, the department observed that the taxpayer failed to deduct and deposit withholding tax against payments made under various heads of account The ACIR initiated the proceedings by issuing show cause notice u/s 161/205 of the Income Tax Ordinance. The reply submitted by the taxpayer was not found satisfactory. Later on the ACIR made assessment u/s 161/205 and tax liability was created at Rs.2,43,655/-. Being aggrieved with the treatment accorded by the ACIR, the taxpayer preferred appeal before the learned CIR(A) who after considering the arguments of the learned AR deleted the withholding tax under the heads Repair & maintenance and Vehicle repair & maintenance at Rs72,704/- and Rs.44,374/- respectively. Being not satisfied with the order of the learned CIR(A), the department has filed this appeal before the Tribunal. Hence this appeal. 3. The learned DR contended that the learned CIR(A) was not justified to delete the withholding tax as the taxpayer has failed to provide any documentary evidence in support of his claim. 4. None appeared on behalf of the taxpayer /…

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