ENVICRETE LIMITED, KARACHI vs The COMMISSIONER INLAND REVENUE, (WHT) ZONE, RTO-I, KARACHI S — 2022 PTD 447 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation: 2022 PTD 447 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year: 2022
Reporter: PTD
Parties: ENVICRETE LIMITED, KARACHI vs The COMMISSIONER INLAND REVENUE, (WHT) ZONE, RTO-I, KARACHI S
Subject matter: Tax & Customs
Provisions referred to: S. 11---S

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

ENVICRETE LIMITED, KARACHI VS The COMMISSIONER INLAND REVENUE, (WHT) ZONE, RTO-I, KARACHI S.11---Sales Tax Special Procedure (Withholding) Rules, 2007, R.2---SRO No.897(I)/2013, dated, 4-10-2013---Assessment of tax and recovery of tax nor levied or short levied or erroneously refunded---Responsibility of withholding agent---Scope---Appellant assailed order passed by department whereby it was ordered to pay short-levied amount of withholding tax---Contention of appellant was that Commissioner (Appeals) erred by levying withholding tax at the rate of 17% instead of 1%---Validity---Appellant was a withholding agent by virtue of SRO No.897(I)/2013, dated, 4-10-2013---Before issuance of said SRO, the rate of withholding tax was 17% and from 4-10-2013 the withholding rate was 1%---Appellant was required to withhold the tax at the rate of 17% before 4-10-2013 and after 4-10-2013 withholding tax was reduced to 1%, in case of unregistered person---Impugned order did not require interference---Appeal was disposed of accordingly.

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