Law:

Section:

ORDER These appeals are filed against the Appellate Order passed under section 129 of the Income Tax Ordinance, 2001 by the Commissioner Inland Revenue (Appeals-II), Islamabad for the Tax Years 2014 and 2015 wherein the demand of withholding tax under section 2361 for Collection of advance tax by educational institutions @ 5% imposed by Officer Inland Revenue vide his Order dated 11-08-2015 was upheld. The Appeals for both Tax Years were contested on the following common grounds: - i. That the Order passed by learned Commissioner Inland Revenue, (Appeals-II), Islamabad [hereinafter referred to as "CIR (A)"] for Tax Year 2014 against 'Rawal Institute of Health Sciences (Pvt) Ltd' (hereinafter called as "RIHS")under section 129 of the Income Tax Ordinance, 2001 is bad in law and opposed to the facts and circumstances of the case; ii. On facts and under the circumstances of the case, CIR (A) was not justified that learned IRO has passed the Assessment Order which was based on mala fide. The Assessment Order is master piece containing acts of omission and commission and is contrary to law and procedures laid down in income tax statute, departure from established practices of department, perverse, arbitrary, unreasonable, unjust, oppressive and based on irrelevant grounds; iii. That CIR (A) was not justified that the Order of the learned IRO is without jurisdiction, the Rawal Institute of Health Sciences (Pvt) Limited is a non-operative entity having NTN 3808254-3 since incorporation and no activity has ever been undertaken by it. The College is run by Rawal Institute of Health Sciences which is as AOP under NTN 3811127-6 is responsible for making deduction of taxes. The tax returns of educational institutions are filed on that NTN 3811127-6; Without prejudice to the above iv. That CIR (A) was not justified that fee received and collected by the learned officer has no nexus with the activities of the company. Thus IRO cannot levy and hold responsible non-operative entity; v. That CIR (A) was not justified that on facts and circumstances of the case the learned IRO was not justified for invoking the consequential provisions of default surcharge for the Tax Year 2015;…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492