Law: Income Tax Ordinance, 1979

Section: 50,52,156(4)

[Income Tax Ordinance (XXXI of 1979)]....Sections 50, 52 & 156(4)---Non-deduction of tax under S.50 of Income Tax Ordinance, 1979 regarding payments made by a person---Limitation for declaring such person to be assessee in default in respect of such tax---Scope---Legislature had not provided any period of limitation for in this behalf---Period of limitation prescribed under S.156(4) of Income Tax Ordinance, 1979 would not be read in S.52 thereof--- Section 156(4) of Income Tax Ordinance, 1979 would come into play, if there was an order already in existence requiring rectification by an authority having passed same, but not otherwise---No time limit fixed for action under S.52 of Income Tax Ordinance, 1979. T.R. No.345 of 2003, 2003 PTD 1571 and 2002 PTD 14 distinguished. ORDER MUHAMMAD MUNIR PERACHA, J.---This order shall dispose of Income Tax References Nos.44 and 45 of 2007. 2. The Assessing Officer vide order, dated 31-12-2002 found the respondent company to be assessee in default in terms of section 52 of the Income Tax Ordinance, 1979 on the ground that it failed to deduct the tax under section 50 of the Income Tax Ordinance regarding payments made, advances paid and the Commission paid. For the present reference, the abovementioned payments made in. the assessment years 1997-98 and 1998-99 would be relevant. The plea of the petitioner that the order cannot be made against it with regard to the above mentioned two assessment years, period of limitation having expired, was rejected by the Assessing Officer. The respondent challenged the said order of the Assessing Officer through an appeal filed before the Commissioner of Income Tax (Appeals). The Commissioner of Income Tax (Appeals) recorded a finding that the order passed by the Assessing Officer is barred by time regarding the payment made during the assessment years 1997-98, 1998-99 as the said order could have been made within four years of the end of the assessment year in view of section 156 of the Income Tax Ordinance, 1979. The appeal filed by the Commissioner Income Tax before the Income Tax Appellate Tribunal challenging the order of the Commissioner Appeals was rejected by the Tribunal.…

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