Law: Income Tax Ordinance, 2001

Section: 153(1),153(7)(h),153(7)(i),153(7)(j),161 ,161(1),205

Law: Sales Tax Act, 1990

Section: 13

Law: Income Tax Rules, 2002

Section: 44(4)

Income Tax Ordinance, 2001 This appeal is directed to assail order under section 161(1) of the Income Tax Ordinance, 2001 THIS ORDER PASSED BY: SYED SALAHUDDIN GILANI (DEPUTY COMMISSIONER).--- This appeal is directed to assail order under section 161(1) of the Income Tax Ordinance, 2001 (hereinafter referred to as the "Ordinance"), passed by the Deputy Commissioner Inland Revenue Unit-01, Range-IV, Zone-V, Regional Tax Office-II, Karachi for the Tax Year 2018. 2. Brief facts of the case are that the appellant is an individual and engaged in the business of sales purchases of agricultural Produce i.e pulses. The appellant being a prescribed person within the meaning of the section 149, 153, 155 of the Ordinance, was bound by law to deducted tax while making payments under different heads. In order to monitor its withholding obligations as per rule 44(4) of the Income Tax Rules 2002. The officer issued and served notice calling for the details. The reply of the appellant could not find favour. The proceeding initiated which culminated in passing of impugned order creating demand of Rs. 1,667,559/- which is subject matter of appeal. 3. Feeling aggrieved the appellant has filed instant appeal in following facts and grounds:- 1. That the Impugned Order passed u/s.161/205 of the Income Tax Ordinance, 2001 for the Tax Year 2018 by the Deputy Commissioner Inland Revenue, is bad in law and on facts of the case. 2. That the Impugned Order passed is illegal, ultra vires, void and without any Justification. 3. That the DCIR Failed to appreciate the fact that the Appellant is not a person for the purpose of withholding running his business in the capacity as an Individual and further DCIR has not considered in terms of section 153(7)(H)(i) of the Income Tax Ordinance, 2001, the Appellant is not liable to withhold Tax having or filing of Monthly Statements under section 165 of the Income Tax Ordinance, 2001 and also our client is the annual Turnover below the Threshold of fifty million. 4. That the DCIR, Failed to appreciate for fact that by virtue of section 153(1)(7)( J ) that the appellant had applied for the De-Registration since many years ago in 2006, due to our client…

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