Law:

Section:

Income Tax Ordinance (XLIX of 2001)--- ----S.147---Estimate of NIL advance tax filed by taxpayer---Powers of Taxation Officer to reject such estimate for being Wrong---Scope---Conditions to file an estimate under S.147(6) of Income Tax Ordinance, 2001 would be the applicability of subsection (1) thereof, if taxpayer estimated that tax payable by him was likely to be less than amount payable by him under subsection (1) thereof---Once such two conditions were fulfilled, then estimate could be filed---No provision existed in S. 147(6) of Income Tax Ordinance, 2001 prohibiting that an estimate could not be filed under which no tax was payable---Section 147(6) of Income Tax Ordinance, 2001 required that tax would become payable on basis of estimate filed, and if no tax was payable, then such estimate could not be filed-After filing such estimate whether right or wrong, no provision existed to provide authority to Taxation Officer to discard same and ask taxpayer to continue paying tax in accordance with provision of S. 147(1)(4) of the Ordinance---Once an estimate was filed, only option available to Taxation Officer would be to levy default surcharge under S. 205(IB) of the Ordinance after completing assessment, if such default surcharge was leviable on basis of assessment---Provision of S. 147(7) of the Ordinance provided an authority to Taxation Officer to recover advance tax not paid as if same was a tax due under assessment order, but such provisions did not provide them authority and jurisdiction to pass any order for recovery of such tax---Principles. Pak Saudi Fertilizer v. Commissioner of Income Tax 1999 PTD 4061'; Chairman C.B.R. v. Pak Saudi Fertilizer 2000 PTD 3748; J.K. Synthetics Ltd. v. Income Tax Officer Central Circle-XVIII and others 174 (1988) ITR 167; Punjab Tractors Ltd. and another v. Assistant Commissioner of Income Tax and another 267 (2004) ITR 229; Commissioner (Legal) Inland Revenue v. E.N.I. Pakistan (M) Ltd. 2011 PTD 476 and Commissioner of Income Tax v. Anweraly Haji Noor Muhammad 1992 PTD 347 ref. ORDER MUHAMMAD ATHAR SAEED, J.---This Income Tax Reference Application has been filed against the order of the Tribunal dated 10-5-2011 in…

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