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I.T.AS. NOS.836/LB TO 838/LB OF 2002,\'DECIDED ON 3RD AUGUST, 2002. versus

In addition to creating demand under Section 52A of Income Tax Ordinance 1979, section 86, 52, 52A and 50 tax deduction and additional tax compensation on failure to pay. Was done. 1979 Assisi asserts that under Section 86 of the Income Tax Ordinance, 1979, additional tax can only be collected from the payer / deducting agent and not the recipient / deductor as Sections 86 and 52 of the Income Tax Ordinance 1979 There was no nexus between AK. Section 52A of the Income Tax Ordinance 1979 authorizes the department to recover the tax amount from the deductor / recipient if the deducting agent / payer fails to deduct the tax or the tax owed under section 50 Failure to deduct the entire amount of Income Tax Ordinance, Section 52A of 1979, Income Tax Ordinance, 1979 Department was not authorized to impose additional tax under Section 86 of Income Tax Ordinance, 1979 Section 86 of 1979 did not reinforce section 86 of the Income Tax Ordinance of 1979, without doubt these words, ended and tax collection. Concludes with all provisions of this Ordinance relating to. In addition to adding section 86 of the Income Tax Ordinance 1979 to the Income Tax Ordinance, additional tax was to be imposed under section 86 of the Income Tax Ordinance, 1979 under the Income Tax Ordinance 1979. In relation to the collection of tax under Chapter IX of 1979, the matters relating to the collection of tax in the said chapter of the Income Tax Ordinance, 1979 were in fact the section which deals with the collection of penalties like Section 91 of the Income Tax Ordinance, 1979. famous high court advocate from Sialkot lawyer