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THE COMMISSIONER INLAND REVENUE, RTO, LAHORE vs HABIB STEEL RE-ROLLING MILLS, LAHORE S — 2022 PTD 1935 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2022 PTD 1935 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2022
Reporter
PTD
Parties
THE COMMISSIONER INLAND REVENUE, RTO, LAHORE vs HABIB STEEL RE-ROLLING MILLS, LAHORE 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

THE COMMISSIONER INLAND REVENUE, RTO, LAHORE VS HABIB STEEL RE-ROLLING MILLS, LAHORE S.161---Failure to pay tax collected or deducted---Scope---Assessing officer issued notice to the taxpayer under Ss.161(1A) & 205 of Income Tax Ordinance, 2001, for its failure to deduct withholding tax---Taxpayer was declared to be in default of tax deduction---Commissioner (Appeals) remanded the matter for de novo consideration---Assessing officer had confronted the whole amount appearing in the return of income of taxpayer without establishing that these were all payments---Neither the assessing officer had pointed out specific default in terms of S. 161 nor identified names and addresses of the parties from whom and how much tax was to be deducted---Commissioner (Appeals) had rightly held that the impugned order was passed without following statutory provisions and without properly considering the contentions of the taxpayer---Appeal was dismissed.

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