Case Laws / Head Notes / Paras
---Procedure in appeal---Requisition of material or evidence from taxpayer---Assessing Officer did not requisite any material or evidence from the taxpayer, rather Assessing Officer had given unambiguous decision without requisitioning any material or evidence from the taxpayer that the taxpayer had failed to deduct tax under S.153 of the Income Tax Ordinance, 2001---Payment made on different heads of accounts were inadmissible in view of provision of S.21(c) of the Income Tax Ordinance, 2001---Action of Assessing Officer was in violation of the instructions issued to the Assessing Officer by the Federal Board of Revenue through circulars---Undisputed fact being that Assessing Officer had not requisitioned any material or documents as envisaged in S.128(5) of the Income Tax Ordinance, 2001...
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