PAK LAW GPT — Pakistan Case Law AI justice scale emblemPAK LAW GPTCase law · Urdu & English

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---Provisions under S. 161 are of collection or recovery in nature and are distinct from provisions of assessment in the Income Tax Ordinance, 2001---Provisions of S. 161 are neither provisions for assessment of income nor same are charging provisions rather provisions under S.161 are simpliciter in nature of collection/recovery of tax.

Other judgments reported in 2022 PTD

Back to the case-law library · Search Pakistani case law in Urdu or English