Law: Income Tax Ordinance, 2001

Section: 3,153,161,205,Second Schedule,Part-IV,C1.45A

Law: General Clauses Act, 1897

Section: 24-A

Law: Constitution of Pakistan, 1973

Section: 4,25

(a) Income Tax Ordinance (XLIX of 2001)- -Ss. S3, 153, 161, 205 & Second Schedule, Part-IV, C1.45-A- Constitution of Pakistan, Arts. 4 & 25-Deduction of short paid income tax-Failure to pay tax collected or deducted-Department, had itself rendered in order-in-original, that the taxpayer being a manufacturer was subjected to zero rating of sales tax through various notifications- Taxpayer, in circumstances, had correctly deducted withholding tax on reduced rates applicable on zero rating supplies after due compliance of the prevalent conditions prescribed by zero rating; in the light of applicable law on the issue-None of the conditions in said notifications, having been violated, zero rating benefits, could not be denied to the taxpayer-Benefit allowed by the department in sales tax; and denied in income tax, was by all means a discrimination, hit by Art. 25 of the Constitution-Person equally placed, must be treated alike in the matter of privileges and liabilities under the rule of equal protection of law-Person placed at the same pedestal, could not be treated differently; as it would constitute a negation of Arts.4 & 25 of the Constitution-Income Tax deducted by the taxpayer by applying reduced rate of 1%, considering the zero rated sales tax regime, was absolutely correct, and in accordance with law-Case of the taxpayer had not been considered judiciously by the Commissioner (Appeals)- Since the claim of the taxpayer, had not been rebutted in clear, unambiguous words, case was remanded to Commissioner (Appeals), to examine the record, provide reasonable opportunity of being heard to the taxpayer; and pass a speaking order on the issue, preferably within sixty days of the receipt of the present order-Taxpayer was also directed to associate himself with De Novo proceedings of the matter before the Commissioner (Appeals). 2005 SCMR 492 and 2010 SCMR 431 ref. (b) Income tax- -Exercising statutory powers of adjudication/assessment by authority- Authority, exercising statutory powers of adjudication/assessment, or appeal, affecting valuable rights of the parties, should act as Quasi Judicial authority; and while exercising those powers, must pass a…

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