2014 PTD 1241

Case Laws / Head Notes / Paras

---Withholding tax deduction of---Scope---Adjournment---Filing of Income Tax Return---“Sufficient cause” for seeking adjournment---Authorized representative of the taxpayer had filed application for adjournment, as he was busy with preparation and filing of Income Tax Returns of his clients for at that point of time---Such was a sufficient cause for seeking adjournment and generally the departmental officers allowed adjournments liberally during said period---Taxpayer, in the present case, was prevented by “sufficient cause” from producing material and evidence before the Commissioner---Action of First Appellate Authority to refuse to entertain the material and evidence produced before him in respect of withholding of tax was not justified rather it was illegal and not sustainable in the e...