Law: Income Tax Ordinance, 2001

Section: 161,205,129,153

(a) Income Tax Ordinance (XLIX of 2001)----Ss. 161 & 205---S.R.O. 586(I)/91, dated 30-6-1991---Failure to pay tax collected or deducted---Various additions out of profit and loss account---Default had been determined by the Taxation Officer on the basis of presumption and stock phrase and not a single instance of payment had been specifically pointed out---Order vacated by the First Appellate Authority was upheld by the Appellate Tribunal in circumstances after considering the details submitted by the assessee. 2004 PTD 1293; 2004 PTD 1096; Vol. 10 No.7 Tax Forum 34 and 2001 PTD (Trib.) 1816 rel. (b) Income Tax Ordinance (XLIX of 2001)--- ----Ss. 161, 129 & 205---Failure to pay tax collected or deducted---Limitation---Second round of appeal---Assessee pleaded that order passed by the Taxation Officer was time barred and was hit by time limitation---Order was upheld by the First Appellate Authority with the remarks that since limitation issue was not highlighted by the taxpayer in the first round, the same could not be invoked in the second round of appeal--Validity-Issue of limitation being the legal issue could be raised at any stage of the proceedings---Order of First Appellate Authority was vacated and order passed by the Taxation Officer under Ss.161/129/205 of the Income Tax Ordinance, 2001 was cancelled by the Appellate Tribunal. 2003 PTD (Trib.) 1167; 2003 PTD (Trib.) 1167; I.T.As. Nos. 3056/LB of 2003; 5187/LB of 2002; 3057/LB of 2003; I.T.A. No.5670/LB of 2002 and 3530/LB of 2003 rel. (c) Income Tax Ordinance (XLIX of 2001)--- ----Ss. 161 & 153(1)(c)---C.B.R. Circular No. 12 of 1996, dated 28-8-1996---Failure to pay tax collected or deducted---Jurisdiction---Assessee contended that order of Taxation Officer was without jurisdiction as the jurisdiction lay with Officer holding jurisdiction over the assessee in default while the taxpayers jurisdiction lay with the Large Tax Payers Unit at `L'---Validity---Taxation Officer at place `K' had no jurisdiction to pass the order without any justification---Order of First Appellate Authority was vacated and order passed by the Taxation Officer was cancelled by the Appellate Tribunal being without…

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