Law: Income Tax Ordinance, 1979

Section: 108(b),50(1),50(4)

Law: Income Tax Rules, 1982

Section: 53,61

Income Tax Ordinance (XXXI of 1979)----Ss.108(b), 50(1) & 50(4)---Income Tax Rules, 1982, Rr.53 & 61---Penalty---Penalty under S.108(b), Income Tax Ordinance, 1979 for default of non-compliance with Ss.50(l) & 50(4) of the Income Tax Ordinance, 1979 and Rr.53 & 61, Income Tax Rules, 1982---Validity---Provision of S.108(b) of the Income Tax Ordinance, 1979 did not include defaults under S.50(1), S.50(4) & Rr.53, 61 of Income Tax Rules, 1982---Such penalty imposed by Assessing Officer was not sustainable under law which was deleted by the Tribunal being illegal. 1998 PTD (Trib.) 3507 rel. ORDER MUHAMMAD SHARIF CHAUDHRY (ACCOUNTANT MEMBER). ---Appeal has been filed by the private limited company to assail the appellate order, dated 9-7-1998 made by Commissioner Income-tax Appeal Zone-1, Lahore. Appellants A.R. and respondents D.R. have been heard and relevant orders and documents have been perused. 2. The Income-tax Officer passed order under section 108(b) of the Income Tax Ordinance in which penalty amounting to Rs.330,400 was imposed for assessees alleged failure to make deduction of tax from various payments under subsections of section 50 and for his failure to furnish statutory statements in respect of these deductions on monthly basis. But the Income-tax Officer did not mention any section of the Income Tax Ordinance for whose non compliance the penalty was being levied. In the chart which has been made part of the assessment order, the I.T.O. has, however, mentioned assessees default of non-compliance with section 50(1) and section 50(4) and Income Tax Rules 53 and 61 for which penalty was calculated and imposed. Against this treatment of the Income-tax Officer the assessee company filed appeal before the learned C.I.T. who in his impugned appellate order set aside the penalty order of the I.T.O. for de novo action. The assessee company has come up in appeal before the I.T.A.T. to challenge…

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