Case Details

Citation(s)
2025 SLG 878 2025 SLD 878
Appellate Tribunal Inland Revenue, Karachi
ITA No. 1021/1 QAZI ANWER KAMAL) ; JUDICIAL MEMBER (AIJAZ AHMED KHAN) ACCOUNTANT MEMBER Copy
Appellant by Mr. Irshad Alam, Advocate
Respondent by Mr. Faisal Nabi, D.R. Date of Hearing 28.03.2024 Date of order 02.04.2024

Registration No: 4200043939127 Mr. Ilyas Ahmed Karachi . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Appellant

VERSUS

The Commissioner Inland Revenue, Zone Range-Il, RTO-II Karachi... . . . . . . . . . . . . . . . . Respondent

Law: Income Tax Ordinance, 2001

Section: 161(1), 205, 161, 221(4)

Law: Constitution of Pakistan, 1973

Section: 10A, 4

Income Tax Ord 2001;

The taxpayer was served notices for withholding tax under Section 161 of the Income Tax Ordinance, 2001.

The taxpayer responded that an order under Section 161/205 had already been passed on 01.01.2021, making the matter res judicata (already adjudicated).

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