Appellate Tribunal Inland Revenue
2020
THLN 1003
2020 PTD 1020 | (2020) 121 TAX 14
Laws Cited
Income Tax Ordinance, 2001 | Income Tax Rules, 2002
Sections
153(1)161,161(1)(a),176,205,221 | 44(2)

M/S AWAN GOODS TRANSPORT CO, KARACHI

VS

THE COMMISSIONER-IR ZONE-III, R.T.O-II, KARACHI

Petitioner(s) by: Syed Riazuddin, Advocate and Vishno Raja Qavi, Advocate
Respondent(s) by: Naib Ali Pathan, DR.
Present: MUHAMMAD, JAWED ZAKARIA, JUDICIAL MEMBER SEED AYAZ MAHMOUD, ACCOUNTANT MEMBER

INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)Sections: 153(1). 161 205 - SRO: 586(I)/91, dated 30.06.1991 failure to pay tax collected or deducted - Default surcharge - Appellant is engaged in goods transport business - Payment for goods services and contracts - Charge of tax - The plea of the appellant is that OIR has already passed order u/s 161/205 and is thus not justified to pass fresh and duplicate order - Dismissal of appeal by CIR(A) - Validity - Claim of appellant under head other expenses - Non-deduction of withholding tax - Scope -FACTSUriel facts leading to tiling of this appeal are that the appellant is engaged in goods transport business. The impugned order has been passed by the DOR u/s 161/205 of the Income l ax Ordinance. 2001.I he taxpayer feeling aggrieved by the impugned order of the DOR tiled appeal before the learned CIR(A) who vide his impugned order dated 25-04-2018 has dismissed the appeal of the taxpayer, therefore taxpayer has tiled present appeal before this Tri...