Law: Income Tax Ordinance, 1979

Section: 52,50,52A,86

(a) Income Tax Ordinance (XXXI of 1979)---Ss.52, 50, 52A & 86---Liability of persons failing to deduct or pay tax--¬Additional tax---Jurisdiction---Nature of proceedings---Orders under S.52/86 of the Income Tax Ordinance. 1970 was not rectificatory in nature--¬Rectification could be made in the order by an officer who had made original order or his successor in office could rectify the mistake---No other officer had any jurisdiction to rectify the mistake---Assessment in respect of a tax¬payer shall be made by an officer having jurisdiction over such assessee while in the case of default in deduction or collection of tax, the Assessing Officer having jurisdiction over the case of assessee in default could initiate action by virtue of Explanation to S.52 of the Income Tax Ordinance, 1979 and Assessing Officer having jurisdiction over the case of person from whom tax was deductible or collectable may also recover the sum deducted or collected from the person from whom tax was to be deducted or collected--¬Proceedings under Ss.52 & 86 of the Ordinance were totally independent in nature and were neither a , part of any other proceedings nor they were subservient to any other proceedings under the Income Tax Ordinance, 1979---While passing order under S.52, the Assessing Officer was required to examine whether the tax liability stood discharged either on account of offering the amount under consideration for tax or on account of recovery of tax not deducted under S.50 by initiation of proceedings under S.52A of the Income Tax Ordinance, 1979---Once the tax had been deducted or collected from one person it could not be deducted or collected from another person. (b) Income Tax Ordinance (XXXI of 1979)--- ----Ss.52, 86 & 50---Liability of persons failing to deduct or pay tax--¬Additional tax---Jurisdiction---Explanation to S.52 of Income Tax Ordinance, 1979 by the Finance Act, 1999---Effect---Assessee failed to deduct tax under S.50 of the Income Tax Ordinance, 1979---Assessing Officer created demand under S.52 of the Ordinance, and also levied additional tax under S.87 of the Income Tax Ordinance, 1979---Assessee pleaded that jurisdiction for making order…

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