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TOURSISM DEVELOPMENT CORPORATION OF PUNJAB, LAHORE vs COMMISSIONER INLAND REVENUE, ZONE-III, CRTO, LAHORE Ss — 2022 PTD 547 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2022 PTD 547 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2022
Reporter
PTD
Parties
TOURSISM DEVELOPMENT CORPORATION OF PUNJAB, LAHORE vs COMMISSIONER INLAND REVENUE, ZONE-III, CRTO, LAHORE Ss
Subject matter
Tax & Customs
Provisions referred to
S. 161; S. 52; S. 62; S. 86; Income Tax Ordinance (XXXI of 1979); 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

TOURSISM DEVELOPMENT CORPORATION OF PUNJAB, LAHORE VS COMMISSIONER INLAND REVENUE, ZONE-III, CRTO, LAHORE Ss.161 & 205---Income Tax Ordinance (XXXI of 1979) [since repealed], Ss.50 & 156---Failure to pay tax collected or deducted---Deduction of tax at source---Rectification of mistake---Default surcharge, determination of---Scope---Assessing officer worked out tax liability under Ss.161 & 205 of Income Tax Ordinance, 2001, for its failure to deduct or deposit withholding tax---Assessment for the year 1996-97 was completed on 28-06-1997, assessment for the year 1999-00 was completed on 29-03-2001, additional tax was charged upto 31-12-2002 while the order under S.161, Income Tax Ordinance, 2001, was passed on 01-01-2004---Validity---Assessing officer at the relevant time had all the information with him regarding the expenses but he had failed to use it then to determine the default of withholding tax and to recover it by passing appropriate order under S.52 of the Income Tax Ordinance, 1979, which was applicable at the relevant time---Charge of additional tax for the delay over several years was not justified especially when much of the delay was attributable to the department---Appellate Tribunal declared that the reasonable period of default would be taken to end on the dates of 28-06-1997 for the tax year 1996-97 and 29-03-2001 for assessment year 1999-00 being date on which assessment under S.62 of Income Tax Ordinance, 1979, was completed and that the rates applicable during the default period under S.86 of the Income Tax Ordinance, 1979, would be applied to determine the additional tax---Appeal was allowed accordingly.

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