Case Laws / Head Notes / Paras
Income Tax Ordinance (XLIX of 2001)---Ss. 174, 161 & 133---Income Tax Rules, 2002, R.44(4)---Failure to provide record/information---Failure to pay tax collected or deducted---Withholding obligations---Scope---Tax Department contended that the proceedings were initiated against the taxpayer/company in wake of its failure to provide information, which contention had been denied by the taxpayer throughout---Validity---Regarding the requisite information, there was no clarity in the impugned order passed by the Inland Revenue Appellate Tribunal ('the Tribunal') as it had not been explicitly stated that whether the same (requisite information) was submitted or not; and that the Tribunal on such basis determined that no demand could be generated in terms of S.161 of the Income Tax Ordinance...
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