Law: Income Tax Ordinance, 1979

Section: 92,92(2)

(a) Income. Tax Ordinance (XXXI of 1979)--- ----S. 92---Interpretation and scope of S. 92, Income Tax Ordinance, 1979. (b) Income Tax Ordinance (XXXI of 1979)----S. 92(2)--Recovery---Liability of a person who had been required by the I.T.O. under S.92, Income Tax Ordinance, 1979 to pay any sum was only vicarious and any person who makes the payment is deemed to have paid such sum on behalf of, and under the authority of, the assessee. (c) Income tax--- ----Penalty---If the assessment order is modified, any consequential penalty levied due to the non-compliance of any direction in the original assessment order is extinguished and is required to be cancelled---If the original order ceases to exist as a necessary corollary thereof all proceedings taken in pursuance of the original order would be washed away and obliterated. Commissioner of Income Tax v. Begum Mumtaz Jamal PLD 1976 Lah. 761 ref. (d) Income Tax Ordinance (XXXI of 1979)--- ----S.92---Recovery---If the original assessment order on the basis of which demand was raised against the assessee is modified, set aside or annulled the liability of any person who has been required by the I.T.O. to pay any money to him on behalf of the assessee under S.92, Income Tax Ordinance, 1979 also washes away. Commissioner of Income Tax v. Begum Mumtaz Jamal PLD 1976 Lah 761 applied. ORDER CH. IRSHAD AHMAD (JUDICIAL MEMBER).--A sum of Rs.299,296 was payable by M/s Ghulam Hussain & Co. Contractors, Gullen Khel, District Mianwali (the contractors) as arrears of income tax. Subsection (1) of section 92 of the Income Tax Ordinance, 1979 so far as material, provides that for the purpose of recovering any tax payable by an assessee the I.T.O. may by a notice in writing, require-any person from whom any money is due or may become due to the assessee or holds or controls the receipt or disposal or may subsequently hold or subsequently hold or control the receipt or disposal of any money belonging to the assessee on account of the assessee or on account of the assessee to pay to the I.T.O. the sums specified in the notice on or before such date as may be specified in the notice. Subsection (2) of section 92 ibid provides that…

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