PESHAWAR ELECTRIC SUPPLY COMPANY, LIMITED (PESCO), WAPDA HOUSE, PESHAWAR vs The COMMISSIONER INLAND REVENUE, R

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PESHAWAR ELECTRIC SUPPLY COMPANY, LIMITED (PESCO), WAPDA HOUSE, PESHAWAR VS The COMMISSIONER INLAND REVENUE, RTO, PESHAWAR art.129(e)---Public documents---Presumption---Scope---Presumption of regularity and correctness is attached to the contents of all official documents. Citation Name: 2023 PTD 911 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANBookmark this Case PESHAWAR ELECTRIC SUPPLY COMPANY, LIMITED (PESCO), WAPDA HOUSE, PESHAWAR VS The COMMISSIONER INLAND REVENUE, RTO, PESHAWAR Thing required by law to be done in a certain manner must be done in the same manner as prescribed by law or not at all. Citation Name: 2023 PTD 911 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANBookmark this Case PESHAWAR ELECTRIC SUPPLY COMPANY, LIMITED (PESCO), WAPDA HOUSE, PESHAWAR VS The COMMISSIONER INLAND REVENUE, RTO, PESHAWAR Ss. 153, 161 & 53---SRO 586(I)/91 dated: 30-06-1991---Failure to pay tax collected or deducted---Payments for goods, services and contracts---Exemptions and tax concessions---Scope---Department raised demand and imposed liabilities upon the appellant for its failure to withhold income tax on payment of "Use of System Charges" (UOSC) to National Transmission and Dispatch Company---Validity---Payments relating to UOSC were in fact made for the supply of electricity---Taking into consideration the nature/definition/explanation of UOSC, it could be construed that UOSC was part and parcel of the process for electricity supply and could not be separated from supply of electricity---As such, its exempt from deduction of income tax as per Clause 46AA of the 2nd Schedule to the Part IV of the Income Tax Ordinance, 2001 and SRO 586(I)/91 dated: 30-06-1991---Orders passed by department were set aside. Citation Name: 2023 PTD 911 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANBookmark this Case PESHAWAR ELECTRIC SUPPLY COMPANY, LIMITED (PESCO), WAPDA HOUSE, PESHAWAR VS The COMMISSIONER INLAND REVENUE, RTO, PESHAWAR Ss. 161 & 177---Failure to pay tax collected or deducted---Audit---Scope---Direct invoking of S. 161 without recourse to audit under S.177 is bad in law.

PESHAWAR ELECTRIC SUPPLY COMPANY, LIMITED (PESCO), WAPDA HOUSE, PESHAWAR vs The COMMISSIONER INLAND REVENUE, RTO, PESHAWAR art — 2023 PTD 911 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

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