Law: Income Tax Ordinance, 2001

Section: 133(1),165,182(1)(2)

Income Tax Ordinance, 2001 (XLIX of 2001)-- ----S. 133(1), 165 182(1)(2)--Respondent was branch manager of UBL--Treating as withholding tax agent without NTN number--Issuance of notice for submitting of annual tax statement--Imposing of penalty--Appeal--Dismissed--Second appeal--Allowed--Authority of taxation officer--Directions of CBR were overlooked--Taxation Officer was not authorized to seek such details without permission of Commissioner Income Tax or FBR, in such like position act of appellant therein and respondent herein was not amount to a deliberate defiance or against law and rules--Taxation Officer and Appellate Forum CIT have also overlooked directions of CBR enclosed in Circular No--13 of 1991--Respondent duly complied with and submitted requisite statements of Bhimber Branch while remaining within his legal mandate under relevant provisions of Banking Companies Ordinance--Imposition of penalty to extent of respondent is not sustainable in eye of law as income tax is a tax on a person in relation to his income--It cannot be imposed in general terms, it is imposed on income of a person natural or artificial--It is settled principle of law that a thing which is required to be carried out in a specific manner cannot be done otherwise--All fictions of law are to be interpreted and applied by law strictly and doubt, if any, is to be resolved in favour of assessee (taxpayer). [Pp. 65, 66 67] A, B, C, D E 2005 PTD 1 Lahore PTCL 2005 CL 187 ref. JUDGMENT Syed Shahid Bahar, J.--Instant lis is an Income Tax Reference (ITR) under Section 133(1) of the Income Tax Ordinance, 2001. In the titled References Nos. 26/2012 and 27/2012, some common question of law and facts are involved and the same have been filed against the consolidated judgment dated 20.01.2012 passed by the Appellate Tribunal Inland Revenue (ATIR) Azad Jammu and Kashmir Council Muzaffarabad, hence, these references were clubbed up and are being disposed of through this single Judgment. Brief facts of the case are that the appellant Malik Muhammad Yaseen Manager UBL Bhimber Branch was treated as withholding Tax agent by the taxation officer and resultantly the respondent herein was required to…

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