Law: Income Tax Ordinance, 1979

Section: 52,86,50(4),80C,143B

Income Tax Ordinance (XXXI of 1979)-----Ss. 52, 86, 50(4), 80-C & 143-B---S. R. O. 586(1)/91, dated 30-6-1991---S.R.O. 828(1)/91, dated 24-8-1991---S.R.O. 368(1)/94, dated 7-5-1994---C. G. R. Letter No. 3(7)SS(WHT)98-99, dated 10-6-1999---Liability of persons failing to deduct or pay tax ---Assessee in default---Execution of construction contracts---Statement under S.143-B of the Income Tax Ordinance, 1979 was filed ---Assessee was treated as "assessee in default" for non deduction of tax on purchases worked out by excluding the 15 % of the amount on account of profit and 15 % on account of direct labour cost from contractual receipts--¬Validity---Assessing Officer failed to point out or specify the payments made by assessee company being a payer to person being a recipient which were liable to deduction of tax under S.50(4) of Income Tax Ordinance, 1979---Assessing Officer charged tax under S.52 of the Income Tax Ordinance, 1979 on the amount of purchases worked out on the basis of assumptions and guess work---Provision of S.52 of the Income Tax Ordinance, 1979 were different from the provisions of S.62 of the Income Tax Ordinance, 1979 under which the Assessing Officer was required to determine the income and to charge tax thereon--¬Assessee being a 'payer had been made liable under S.52 of the Ordinance for deduction tax on behalf of the department not being his liability ---Assessee was required to perform the function of department as a withholding agent for which he was not rewarded or compensated in any manner ---Assessee as a 'payer had to perform extra work for (deduction of tax which was to be deposited in the treasury following with the submission of monthly as well as annual statements---Tax was to he deducted by a withholding agent at the time of making any payment on account of supply of goods, service rendered to or execution of contracts---Assessing Officer failed to point out any such payment liable to deduction of tax under S.50(4) of the Income Tax Ordinance, 1979--¬Demand deleted by the First Appellate Authority was maintained and appeal of the department was rejected by the Appellate Tribunal. I.T.A. No. 445 to 449/KB of 1998-99; 2001…

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