Income Tax Appellate Tribunal
2007
THLN 613
2007 PTD 1687 | (2007) 96 TAX 41 | 2007 PTR 234
Laws Cited
Income Tax Ordinance, 2001 | Income Tax Ordinance, 1979
Sections
127,127,152,152(2),152(5),152(6),159,160 ,161,221 | 87,129

VS

Petitioner(s) by:
Respondent(s) by:
Present: S. HASAN IMAM, JUDICIAL MEMBER AND AGHA KAFEEL BARIK, ACCOUNTANT MEMBER
ORDER

The appellant has through this appeal challenged the order of the CIT(A), dated 28-9-2005 confirming the order of the Commissioner of Income Tax Companies Zone-IV, Karachi, refusing to rectify the order under section 152(6) vide section 221 of the Income Tax Ordinance, 2001, consequently confirming the order directing the appellant to deduct tax from the payment in accordance with subsection (2) of section 152 of Ordinance, 2001.2. The following objections have been taken by the appellant to the order, dated 28-9-2005:--"2. The learned CIT Appeal has erred in confirming the rejection on application of the appellant under section 221 of the Income Tax Ordinance, 2001 by the learned Commissioner of Income Tax IV, Karachi.(3) The learned CIT Appeals has further erred in confirming the decision of the learned Commissioner of Income Tax that Messrs Independent Media Corporation (Pvt.) Ltd. is a Permanent Establishment of Messrs International Media Corporation FZLLC.(4) The learned CIT Appea...