The COMMISSIONER INLAND REVENUE, WITHHOLDING TAX ZONE, RTO, MULTAN vs SHAH SONS PAKISTAN (PVT — 2023 PTD 524 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation: 2023 PTD 524 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year: 2023
Reporter: PTD
Parties: The COMMISSIONER INLAND REVENUE, WITHHOLDING TAX ZONE, RTO, MULTAN vs SHAH SONS PAKISTAN (PVT
Subject matter: Tax & Customs
Provisions referred to: 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, WITHHOLDING TAX ZONE, RTO, MULTAN VS SHAH SONS PAKISTAN (PVT.) LTD. INDUSTRIAL ESTATE MULTAN Ss. 161 & 153---Failure to pay tax collected or deducted---Payment for goods, services and contracts---Scope---Case against taxpayer related to non-deduction/non-payment of withholding tax which surfaced violation of the provisions of Ss.153 & 161 of the Income Tax Ordinance, 2001---Commissioner Inland Revenue (Appeals) had found that the Assessing Officer while framing the assessment order had chosen the figures at random from the details provided by the taxpayer without assigning any reasons and the assessing officer had not referred the documents which were not acceptable to him---Approach of the Assessing Officer was not in consonance with the practicing proceedings because tax was to be levied and charged on a clear and definite verdict---Commissioner Inland Revenue (Appeals) had rightly found that the department should have given the detail of documents along with the party name which was on default in view of the provisions of Ss.153 & 161 of the Income Tax Ordinance, 2001---Commissioner Inland Revenue (Appeals) despite holding the legal flaw in framing the assessment order had given a chance to the department to establish the default against the taxpayer---Filing of appeal against such an order was misconceived and against the facts particularly when the department had nothing to rebut the finding rendered by the Commissioner Inland Revenue (Appeals)---Appeal was dismissed.

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