Law: Income Tax Ordinance, 2001

Section: 129

Law: Workers Welfare Fund Ordinance, 1971

Section: 2(f),4(4),4(8)

THIS ORDER PASSED BY: SHAHID MASOOD MANZAR, JUDICIAL MEMBER:---.--- These two appeals have been preferred by the taxpayer against impugned appellate Orders No. 731 and 807 / 2016 for Tax Years 2010 and 2012 dated 16-06-2016 and 26-07-2016 respectively, passed by Commissioner Inland Revenue (Appeals-I), Islamabad under section 129 of the Income Tax Ordinance, 2001 (hereinafter referred to as 'Ordinance'). The aforesaid orders were passed in consequence of the appeal lodged by the appellant against the Orders under section 4(4) and (8) of the Workers Welfare Fund Ordinance, 1971 vide Orders dated 31-12-2015 (for Tax Years 2012) and 30-06-2016 (for Tax Year 2010) wherein the learned Assessing Officer charged with Workers Welfare Fund. 2. The appeal of the appellant was contested on the following grounds:- 1. That the Order passed by the learned Commissioner Inland Revenue, (Appeals-I), Islamabad (hereinafter called "[CIR(A)] vide Order No. 807/2016 for the Tax Year 2010 is bad in law, opposed to the facts and circumstances of the case; 2. That the learned CIR(A) was not justified in remanding back the case after recording the reasons in favour of taxpayer which requiring the quashment or annulment of the proceedings. 3. That the appellant is not liable to Worker's Welfare Fund (WWF) under section 4 (4) & (8) of the Workers' Welfare Fund Ordinance, 1971 because the company is not an "industrial undertaking" in terms of section 2(f) of the Ordinance, 1971; 4. That the amendments made in the Ordinance, 1971 through Finance Act, 2006 and 2008 are not only declared unconstitutional and unlawful but also held to be ultra-vires of the Constitution of Pakistan, 1973 as held by Supreme Court of Pakistan. This has been held in 2011 PTD 2643 and 2013 PTD 1030 in the Judgments of Lahore High Court and 2015 PTD 193 of Peshawar High Court; 5. The latest judgment of Hon'able Peshawar High Court reported as [(2014) 110 Tax 184 (H.C. Pesh)] had been given effect by the learned ATIR Islamabad in its order dated 04-02-2015 in the case of M/s. Redco Textile Mills Ltd. The Hon 'able Appellate Tribunal Inland Revenue has held that:- "We have reviewed the honourable Peshawar &…

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