Law:

Section:

Income Tax Ordinance, 2001 (XLIX of 2001) - Section 122(5A) & 153(6B) - Payment for The case of the present Taxpayer relates to Tax Year 2008 and the return in the case was rightly furnished with adjustable tax being manufacturer and supplier in the light of sub-section (6A) of Section 153 of the Income Tax Ordinance, 2001. In this case the decision of the Honourable Lahore High Court in Writ Petition No. 7918 of 2007 has also been referred wherein it has been held that in sub-section (6A), sub-section (6) has been made inapplicable by saying that the provisions of sub-section (6) relating to the payment of supply of goods in respect of a person who is manufacturer of such goods, shall not apply. This exception from sub-section (6) above is, therefore applicable to any person who is manufacturer and supplier of any item. Regarding sub-section (6B) here again reference to sub-section (6) and not to sub-section (6A). In the second line the provisions reads "so far as they relate to payments on account of supply of goods" where from the phrase 'manufacturer' is being read" by the department official is not understandable. This new additional clause, in addition to sub-section (6A) makes sub-section (6) inapplicable to individuals and association of person who are in the business of local purchase and sale of goods of any kind. Honourable High Court in the above, referred decision which is reported as (2008) 98 Tax 162 (H.C. Lah.) = 2008 PTD 1563, after detailed discussion has finally concluded that the sections being in respect of manufacturer and trader, there was no mutual inconsistency in the two provisions. Even otherwise I have found that in the case of the present Taxpayer for the Tax - Year 2007 the similar order was passed by the Taxation - Officer which was subsequently annulled by the Learned CIR(A) and this Tribunal has already upheld the order of the Learned CIR(A) vide order dated 20-4-2010 in ITA No.400/IB/2009 on the appeal filed by the department I find no warrant for interference in the impugned order which is upheld. The appeal filed by the department is dismissed. Case referred to: (2008) 98 Tax 162 (H.C. Lah.). ORDER The Order was passed by…

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