ORDER

The appellant through this appeal has objection against the impugned order of the learned C,I.T.(A) dated 4-6-2005 regarding the levy of Workers' Welfare Fund at Rs.6440 on the following grounds:---"(1) That the Taxation Officer cannot levy WWF invoking provisions of Income Tax Ordinance, 2001 as he vests with no authority.(2) That the WWF has wrongly been charged at Rs.6440 in the light of ITAT reported decision 2000 PTD (Trib.) 11815.(3) That being the tax year 2003 demand notice should have been issued under section 138 of the Income Tax Ordinance, 2001 instead of under section 85. Thus demand raised and communicated is illegal and should have been cancelled.(4) Though order has been delivered yet the same does not indicate the section of the Income Tax Ordinance as well as WWF. Thus WWF charged too merits cancellation."The learned counsel representing the assessee has contended that the Taxation Officer cannot levy WWF by invoking the provisions of Income Tax Ordinance, 2001 as he ...