Case Laws / Head Notes / Paras
---Failure to pay tax collected or deducted---Taxation Officer repeatedly asked the taxpayer to furnish party-wise details---On not furnishing said details, the Taxation Officer proceeded to hold the taxpayer as personally liable under S.161 of Income Tax Ordinance, 2001---Without identifying names and addresses of the parties or persons from whom and how much tax was to be deducted, provisions of S.161 of Income Tax Ordinance, 2001 could not be invoked---Taxation Officer could not appreciate that the tax referred to be deducted under S.161 of the Income Tax Ordinance, 2001 had to be of some identified taxpayer/person and a taxpayer could be declared personally liable only after establishing that he was a withholding agent, who failed to withhold the tax from transaction, liable to such ta...
Case Law Access
You are viewing a limited preview. Log in to read the complete case details and download copies.
