Law: Income Tax Ordinance, 2001

Section: 161,153

Income Tax Ordinance (XLIX of 2001)--- ----Ss. 161, 153---Failure to pay tax collected or deducted---Payment for goods, services and contracts---Scope---Case against taxpayer related to non-deduction/non-payment of withholding tax which surfaced violation of the provisions of Ss.153, 161 of the Income Tax Ordinance, 2001---Commissioner Inland Revenue (Appeals) had found that the Assessing Officer while framing the assessment order had chosen the figures at random from the details provided by the taxpayer without assigning any reasons and the assessing officer had not referred the documents which were not acceptable to him---Approach of the Assessing Officer was not in consonance with the practicing proceedings because tax was to be levied and charged on a clear and definite verdict---Commissioner Inland Revenue (Appeals) had rightly found that the department should have given the detail of documents along with the party name which was on default in view of the provisions of Ss.153, 161 of the Income Tax Ordinance, 2001---Commissioner Inland Revenue (Appeals) despite holding the legal flaw in framing the assessment order had given a chance to the department to establish the default against the taxpayer---Filing of appeal against such an order was misconceived and against the facts particularly when the department had nothing to rebut the finding rendered by the Commissioner Inland Revenue (Appeals)---Appeal was dismissed. ORDER: MIAN ABDUL BASIT, JUDICIAL MEMBER:---.--- Through the instant appeal the department has assailed the order dated 06-03-2015 passed in Appeal No.332 pertaining to tax year 2013 by the Learned Commissioner Inland Revenue (Appeals), Multan under Section 129 of the Income Tax Ordinance, 2001 on the grounds set forth in the appeal memo. 2. That the brief facts, I find from the perusal of the appeal file, are that the respondent taxpayer is a private limited company derived income from manufacturing of Agricultural and Forestry MACI products. Proceedings under section 161 of the Income Tax Ordinance, 2001 were initiated against the taxpayer, stately to monitor the compliance as withholding agent. In response to show-cause notice the taxpayer…

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