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MUHAMMAD AKHTAR vs COMMISSIONER INLAND REVENUE, WITHHOLDING TAX ZONE, RTO-II, ISLAMABAD Ss — 2024 PTD 1553 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2024 PTD 1553 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2024
Reporter
PTD
Parties
MUHAMMAD AKHTAR vs COMMISSIONER INLAND REVENUE, WITHHOLDING TAX ZONE, RTO-II, ISLAMABAD Ss
Subject matter
Tax & Customs
Provisions referred to
S. 161; S. 165; S. 182; 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

MUHAMMAD AKHTAR VS COMMISSIONER INLAND REVENUE, WITHHOLDING TAX ZONE, RTO-II, ISLAMABAD Ss.161, 165, 182 & 205---Withholding tax---Failure to pay tax collected---Default surcharge---Determination---Taxpayer was a withholding agent and he was alleged to have not discharged his duties---Assessing officer imposed recovery of tax upon the taxpayer, which order was maintained by Appellate Authority---Validity---Assessing officer failed to fulfill requirements of law which proved that before initiating action under S. 161 of Income Tax Ordinance, 2001, he should determine that (i) taxpayer was a withholding agent and had come under the definition of prescribed person; (ii) transactions were liable to deduction / withholding, and (iii) specific tax of a specific person was to be withheld who could take credit of tax recoverable under S. 161 of Income Tax Ordinance, 2001---In case statements under S. 165 of Income Tax Ordinance, 2001, were not filed or the same were filed but were lacking in making correct disclosure, the appropriate course was to confront taxpayer on such account and impose penalty under S. 182 of Income Tax Ordinance, 2001---Assessing officer was satisfied with quality of disclosures required to be made in terms of statements under S. 165 of Income Tax Ordinance, 2001, as he did not give any findings in his order to the effect of any deficiency in such statements filed---There was no scope and mandate of S. 161 of Income Tax Ordinance, 2001, to make inquiries from taxpayer---Entire edifice of such proceedings under S. 161 of Income Tax Ordinance, 2001, was defective and flawed---Appellate Tribunal Inland Revenue set aside orders passed by both the fora below---Appeal was allowed, in circumstances.

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