AKHTAR SAEED MEDICAL AND DENTAL COLLEGE versus FOP
R44 (4) Income Tax Ordinance (XLEX of 2001) Sections 161 and 205 of Pakistan, Article 199 Constitutional Applicants Taxes of applicants / taxpayers collected or deducted under R44 (4) of the Income Tax Rules. Was required to present a reconciliation statement in 2002, which was approved. The applicant's position was that the notice was illegal and that the applicant had provided all necessary records and information along with his tax declaration, and this was also subject to action under section 161. The Income Tax Ordinance 2001 was held, in which the applicant / taxpayer was asked to present only the required information and at that stage, proceedings under section 161 of the Income Tax Ordinance 2001 were invalid, Section 161. Has no commitment to the goals of The Income Tax Ordinance, 2001 was created and even so, a review of the notice shows that the applicant was asked to make a compromise. Income Tax Returns and Accounts Payable against commercial and profit and loss accounts as well as all payments mentioned in the Annual Statement. And the department had clearly appointed various heads on whom information was sought and paid in its terms. And since no such illegal action was taken, the constitutional application, dismissed as inappropriate, was dismissed.
Related judgments — Lahore High Court Lahore, 2015
