Law: Income Tax Ordinance, 2001

Section: 133(5),205

INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)---Section 205---Additional tax (default surcharge) is payable only where non-payment of the tax was either willful or due to mala fide intention of evasion.—Learned counsel for the applicant department is confronted how additional tax can be charged when no tax was payable for assessment year 1999-2000 and 2002-2003, In response, she submits that some activities of the respondent- taxpayer were taxable, therefore, tax was imposed which remained upheld to the Appellate Tribunal level. Adds that the additional tax was charged for the period in which this tax was liable to be paid but not otherwise. In response, learned counsel for the respondent submits that non-payment of tax has not denied the factual position, however, submits that non-payment of tax…

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