COMMISSIONER INLAND REVENUE, LTU, ISLAMABAD vs WI-TRIBE PAKISTAN LIMITED, ISLAMABAD Ss — 2023 PTD 499 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation: 2023 PTD 499 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year: 2023
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE, LTU, ISLAMABAD vs WI-TRIBE PAKISTAN LIMITED, ISLAMABAD Ss
Subject matter: Tax & Customs
Provisions referred to: S. 153; 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

COMMISSIONER INLAND REVENUE, LTU, ISLAMABAD VS WI-TRIBE PAKISTAN LIMITED, ISLAMABAD Ss.161, 153 & 152---Failure to pay tax collected or deducted---Payments to non-residents---Payments for goods, services and contracts---Scope---Taxpayer was imposed upon a liability for its failure to deduct tax at the time of making payments under Ss. 152 & 153 of Income Tax Ordinance, 2001---Validity---Once it was established that the taxpayer was a withholding agent and payments fell within the domain of S.153 of the Income Tax Ordinance, 2001 then the taxpayer was the only person who could explain the nature of payment whether deductible or not by providing the record---Assessing officer had himself mentioned in the assessment order that the taxpayer was invited to bifurcate the inter-connection charges into those paid to foreign and local telecom operators, which divulged that it was in the knowledge of the assessing officer that some of the payments were made to foreign telecom operators and no tax was required to be deducted from such payments, but regardless of this he had applied the same yardstick for creating demand under S.161 on whole expenditure and such approach was against the law of natural justice---Matter was sent back to the assessing officer to examine the record in respect of nature of payment, quantum of tax deduction and status of the parties to whom the payments were made before finalization of proceedings initiated under Ss. 161 & 205 of the Income Tax Ordinance, 2001.

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