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FAZAL KHAN versus MUHAMMAD NAWAZ


Income Tax Ordinance 1979 Sections 52, 50 (4) and 86 Circular No. 12 of the Central Board of Revenue, 1991, Article 30 6 1991 Constitution of Pakistan (1973), Article 199 Constitution Petition Responsible of Persons Failing to Cut or Pay Tax Capital Assets Solid sale From the tax deduction, the applicant purchased land, building and machinery and did not deduct tax under section 50 (4) of the Income Tax Ordinance 1979. Section 50 (4) of the Income Tax Ordinance, 1979 created the transaction and demand with additional tax justification; the sale of land, building and fixed plant was not attracted to this transaction nor a supply of machinery. Nor was he concerned about the transaction. Matters were not responsible for any incident of income tax under any of the heads of the Order in Sec 15, Income Tax \ Ordinance, 1979. Excess of jurisdiction, assessment order and additional taxes imposed by the Assessing Officer through the High Court

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