NOOR SUGAR MILLS LTD. versus FEDERATION OF PAKISTAN
Section 161 Income Tax Rules, 2002, R44 (4) Constitution of Pakistan, Article 199 Notice of Constitution Request, Notice issued by the authorities demanding submission of review statements, along with proof of tax deduction and payment. Whenever the validity notices issued under Rule 44 (4) of such deduction or recovery income tax rules 2002, were made, for some information only said that no inquiry or decision was made against the assessee. Which means that no negative order was issued against the Income Tax Ordinance, 2001, for the cases run under Income Section 161, Income Tax Rules, read with Rule 44 (4) of 2002, no decision has been made and the matter is still pending when all accounting objections or otherwise may be heard on the issue when the notices on the question were issued. Under Rule 44 (4) of the Income-tax Rules, 2002, the submission of monthly statements did not preclude the assessee from his obligation to reconcile. I was performing my duties as a government withholding agent in relation to the collection or receipt of tax, and withholding the tax, preventing the authorities from fixing the information provided to the reviewers as promised. For the purpose.
Related judgments — Lahore High Court Lahore, 2015
