SUPER VICTORIA STORE, LAHORE vs The COMMISSIONER INLAND REVENUE, ZONE WHT, RTO, LAHORE S — 2023 PTD 179 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation: 2023 PTD 179 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year: 2023
Reporter: PTD
Parties: SUPER VICTORIA STORE, LAHORE vs The COMMISSIONER INLAND REVENUE, ZONE WHT, RTO, LAHORE S
Subject matter: Criminal
Provisions referred to: S. 161---F; S. 161; S. 161---O; 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

SUPER VICTORIA STORE, LAHORE VS The COMMISSIONER INLAND REVENUE, ZONE WHT, RTO, LAHORE S.161---Failure to pay tax collected or deducted---Scope---Department, on taxpayer's failure to deduct withholding tax, created a certain tax demand---Appeal against such demand was dismissed---Validity---Officer Inland Revenue had failed to appreciate S. 161 of Income Tax Ordinance, 2001, in its true perspective---Since all the documentary evidence/data regarding deduction of withholding tax on account of payments made to the commission agents for purchases was produced by the taxpayer the Officer Inland Revenue had failed to point out any shortfall and confront the same to the taxpayer as required under S. 161---Officer Inland Revenue had also failed to bring on record any party/person from whom tax was liable to be withheld and taxpayer had not deducted the same---Further, the Officer Inland Revenue had failed to take into consideration or call for to discharge the liabilities by the respective persons whose tax was to be deducted---Tax demand was merely based on conjectures and surmises, as no specific transactional entries had been confronted or highlighted by the Officer Inland Revenue---Commissioner (Appeals) had confirmed the order of Officer Inland Revenue without considering the submissions made on behalf of the taxpayer---Orders of the authorities below were vacated and the taxpayer's appeal was allowed.

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