Law: Income Tax Ordinance, 2001

Section: 21(l),50(8),52,161,205

Law: Income Tax Ordinance, 1979

Section: 50(4)(a)

(a) Income Tax Ordinance, (XLIX of 2001)--- ----Ss. 161, 205 & 21(l)---C. B. R: Circular No.27 of 1991 dated 24-8-1991---Failure to pay tax collected or deducted---Truck freight---Payment of---Taxpayer was confronted on the ground that no deduction of tax was made on payment of truck freight and taxpayer was personally liable for paying the defaulted amount- of tax on the ground that "ledger account and supporting documentary evidence did not prove both the stipulations i.e. (i) the vehicle/truck/tanker was owned by an individual and (ii) the vehicle should have been engaged for a single journey during the whole year had not been satisfied---Taxpayer contended that invocation of provisions of &.161/205 of the Income Tax Ordinance, 2001 on payments of truck freight was uncalled for and unjustified because of specifically exclusion from tax deduction as per wording of proviso to S.21(l) of the Income Tax Ordinance, 2001---Validity---Section 21(l) of the Income Tax Ordinance, 2001 dealt with non-admissibility of expenditure on which deduction had not been made---Action, under S.161/205 of the Income Tax Ordinance, 2001 had nothing to do with the action under S.21(l) of the Income Tax Ordinance, 2001 read with its proviso---Section 21(l) of the Income Tax Ordinance, 2001 provides that expenditure incurred on freight charges which in aggregate exceeds Rs.50,000 and payment had not been made through banking channel shall not be treated as inadmissible expenditure---Liability created under Ss.161/205 of the Income Tax Ordinance, 2001 was upheld by the Appellate Tribunal. 2008 PTD 1227 not relevant. 2002 PTD 1 ref. (b) Income Tax Ordinance (XLIX of 2001)--- ----Ss. 161 & 205---S.R.O. 586(I)/91 dated 30-6-1991---Failure to pay tax collected or deducted---Purchases below taxable limits---Taxpayer argued that payments regarding store. purchases and repair maintenance were below taxable limits i.e. Rs.10,000 for services and Rs.25,000 for supplies and were not liable to action under S.161 of the Income Tax Ordinance, 2001---Taxpayer had not realized that the Taxation Officer had already excluded below taxable limits purchases from action under S.161 of the…

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