Law: Income Tax Ordinance, 2001

Section: 120,120(1)(a),122,161,162

(a) Income Tax Ordinance (XLIX of 2001)--- ----Ss. 221 & 120---Rectification of mistake---Rectification of deemed assessment order---Scope---Assessee contended that deemed order passed by the authority could not be rectified---Validity---Wording embodied in S.120(1)(a) of the Income Tax Ordinance, 2001 specifically showed that order passed by Commissioner shall be taken to be deemed assessment---Subsection (b) of S.120 of the Income Tax Ordinance, 2001 also embody the same wording that the "return shall be taken, for all purposes of this Ordinance to be an assessment order issued to the taxpayer by the Commissioner on the day the: return was furnished"---Version of the assessee was devoid of any force because even the deemed assessment order shall be taken to have been made by the Commissioner---Even the deemed assessment order shall' amount to have been made by the Commissioner and the taxpayer could not be given any benefit on such interpretation which was not based upon solid reasoning---Court shall not interpret the law in such a manner to defeat the ends of justice. (b) Income Tax Ordinance (XLIX of 2001)--- ----Ss. 162 & 161---Recovery of tax from the person from whom tax was not collected or deducted---Failure to deduct tax---Additional tax---Recovery of---Authority could recover additional tax only from the person who failed to deduct' tax at source and not from the assessee/ appellant original amount of tax if not deducted or short deducted could be recovered from taxpayer from whom the tax should have been collected---Withholding agent was bound to pay the additional tax on the difference of the rate 6% and 5% under the law and not the taxpayer---Withholding agent was liable and demand of additional tax if due, could be raised against him and not against the taxpayer--Order passed by both the authorities below were vacated by the Appellate Tribunal up to the extent of levy of additional tax because principal amount, due to difference of rate of tax, had already been paid and additional tax could not be levied against the taxpayer, if it was levied, it could be only against the withholding agent. ORDER The assessee through this appeal has…

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