ORDER

Income Tax Ordinance (XXXI of 1979)-----Ss. 52 & 86---Liability of persons failing to deduct or pay tax---Tax levied in respect of purchases, which were considered to be taxable under S. 52 of the Income Tax Ordinance, 1979, ignoring that such purchases were less than Rs. 25,000 from each party was deleted by the First Appellate Authority---Department pleaded that assessee had not filed the details or were not verifiable---Validity---Department was unable to point out any such provision of law under which the Assessing Officer could demand such information from the assessee---Assessing Officer had not pointed out any single instance where the payment to one party had been made in excess of Rs.25,000---Assessing Officer thus proceeded on presumptions and surmises---Provision of S.50 read with S.52 and other related sections such as 139, 140 and 142 etc. of the Income Tax Ordinance, 1979 were harsh and extraordinary burden on taxpayers or on any person who was not earning income on w...