ZARAI TARAQIATI BANK LIMITED (ZTBL) vs COMMISSIONER HQ's (PRA) LAHORE Ss — 2021 PTD 986 APPELLATE-TRIBUNAL-PUNJAB

Case information

Citation: 2021 PTD 986 APPELLATE-TRIBUNAL-PUNJAB
Year: 2021
Reporter: PTD
Parties: ZARAI TARAQIATI BANK LIMITED (ZTBL) vs COMMISSIONER HQ's (PRA) LAHORE Ss

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

ZARAI TARAQIATI BANK LIMITED (ZTBL) VS COMMISSIONER HQ's (PRA) LAHORE Ss.14 & 19---Special procedure and tax withholding provisions---Joint and several liabilities of registered persons where tax unpaid---Scope---Appellant assailed the order passed by Commissioner whereby it was taxed---Validity---Commissioner was bound to have passed a good speaking order based on exactness of the figures and if there was no evidence/documents before him, he was bound to ask the appellant to provide the documents by specifying their nature and type, particularly when the appellant itself had stated in the reply that it could be confronted specifically about the requirement of any other documents/information---Commissioner did not ask the appellant for the documents/evidence necessary for the effective calculation of the tax demand rather preferred the order on the basis of presumptions and guess work by applying the formula of percentage---Case was remanded back to the competent officer for decision afresh---Appeal was accepted.

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