Law: Income Tax Ordinance, 1979

Section: 5,52,50(1)(4)(4A),52,5(a)(b)

(a) Income Tax Ordinance (XXXI of 1979)---S.52---Failure to deduct tax at source ---Assessee in default---On failure to make deduction at source the payer becomes an assessee in default to the extent of that much amount which he failed to deduct and it was by fiction of law that he was treated as "assessee in default" but if he continues making deduction out of the payment made by him to any other person, he would never fall within the ambit of assessee. (b) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 5 & 52---Jurisdiction of Income-tax Authority---Deduction of tax at source---Concurrent jurisdiction---Withholding agent---Where a withholding agent being assessed at one station had a business place in the jurisdiction of another officer, the Assessing Officer having jurisdiction over the place of business (other than the place of assessment), will have concurrent jurisdiction to monitor the withholding tax deductions in respect of their recipients falling under his jurisdiction---Action under S.52 of the Income Tax Ordinance, 1979 in these cases shall be taken only by the Assessing Officer of the withholding agent. (c) Income Tax Ordinance (XXXI of 1979)--- ----S.5---Jurisdiction of Income-tax Authorities---Concurrent jurisdiction not-barred---No bar is contained under S.5 of the Income Tax Ordinance, 1979 to confer concurrent jurisdiction in respect of persons, class of persons or distinct jurisdiction in specified cases, classified cases or specified persons or classified persons by the Central Board of Revenue and also by the Regional Commissioners, Commissioners of the respective Zones. (d) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 50(1)(4)(4A), 52 & 5(a)(b)---C.B.R. Circular No. 6 of 1995, dated 12-7-1995---C.B.R. Circular No. 12 of 1996, dated 28-8-1996---Consti­tution of Pakistan (1973), Art. 199---SRO 711(1)79, dated 4-8-1979--­Constitutional petition---Notice of assessee demanding challan of payment under S.50 of the Income Tax Ordinance, ' 1979 by the Assessing Officer having the jurisdiction over the place of business of the assessee---Assessee challenged such notices by a Constitutional petition on the ground that Assessing Officer…

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