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COMMISSIONER INLAND REVENUE ZONE-I, LTU vs MCB BANK LIMITED S — 2021 SCMR 1325 SUPREME-COURT

Case information

Citation
2021 SCMR 1325 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2021
Reporter
SCMR
Parties
COMMISSIONER INLAND REVENUE ZONE-I, LTU vs MCB BANK LIMITED S
Subject matter
Tax & Customs
Provisions referred to
S. 161---F; S. 161; Income Tax Ordinance

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

COMMISSIONER INLAND REVENUE ZONE-I, LTU VS MCB BANK LIMITED S. 161---Failure to deduct tax---Show cause notice---Legality---Show cause notice issued to the taxpayer did not merely demand information regarding deductions; it also contained the monthly breakup of the deductions allegedly required under various sections, and also the amounts actually deducted and the alleged difference---In other words, there was an application of mind to the question whether there had been a failure to deduct and if so, on what basis and in what amount---Show cause notice under S. 161 of the Income Tax Ordinance, 2001 was validly issued---Appeals were partly allowed.

Other judgments reported in 2021 SCMR

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