Law: Income Tax Ordinance, 2001

Section: 133,161,205

Law: Sea Customs Act, 1878

Section: 168

Law: Civil Procedure Code (V of 1908)

Section: OrderXII,Rule8

Law: Sales Tax Act, 1990

Section: 34

Income Tax Ordinance (XLIX of 2001)--- ----Ss. 133, 161 & 205---Sales Tax Act (VII of 1990), S. 34---Reference---Default surcharge---Authorities were aggrieved of deleting default surcharge under Ss.161 & 205 of Income Tax Ordinance, 2001, by Appellate Tribunal Inland Revenue---Validity---Provisions of S.34 of Sales Tax Act,1990, were materially not different in scope from the provisions of Ss.161/205 Income Tax Ordinance, 2001, relating to term 'default' and 'wilful default'---High Court declined to interfere in the order passed by Appellate Tribunal Inland Revenue as the same did not suffer from any factual error or legal infirmity and had depicted correct legal position---Reference was dismissed in circumstances. Deputy Collector, Central Excise and Sales Tax v. M/S. ICI Pakistan Limited 2006 SCMR 626 ref. THIS ORDER PASSED BY: AQEEL AHMED ABBASI, JUSTICE:---.--- Instant Reference Application arise from the impugned order dated 10.02.2015 passed by the Appellate Tribunal Inland Revenue Pakistan Karachi, in I.T.A. No. 731/KB/2014 (Tax Year 2013), for the opinion of this Court, whereby, four questions were proposed and said to have arisen from the impugned order of the Appellate Tribunal, however, when the matter was taken up for hearing after Notice to the respondent, learned counsel for the applicant submitted that applicant would propose only one question duly modified in the following in the following manner:-- "Whether in the facts and in the circumstances of the case, the learned ATIR was justified to order deletion of the default surcharge under sections 161/205 of the Income Tax Ordinance, 2001?" 2. Learned counsel for the applicant after having readout the impugned order passed by the Appellate Tribunal in the instant case as well as the order of the Commissioner (Appeals) and the order passed under sections 161/205 of the Income Tax Ordinance, 2001 by the Deputy Commissioner Inland Revenue, Unit-04, Withholding Taxes Zone, Regional Tax Office-II, Karachi, submitted that the Appellate Tribunal was not justified to delete the amount of default surcharge amounting to Rs.5,04,142/-, which was liable to be recovered at rate of 18% for the period…

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