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I.T.AS. NOS. 1058/LB TO 1060/LB, 6947/LB AND 6948/LB OF 2003, DECIDED ON 26TH APRIL, 2006. versus I.T.AS. NOS. 1058/LB TO 1060/LB, 6947/LB AND 6948/LB OF 2003, DECIDED ON 26TH APRIL, 2006.


The obligation of sections 52 and 50 is to fail to deduct or pay tax. Assisi asserts that under Section 52 of the Income Tax Ordinance 1979, the Artsing Officer is not allowed to approve the order so as to re-tax the Insurance Premium Commission. Income Tax Ordinance under section 50 for 1979, since the recipient had to pay tax in connection with the receipt, the withholding agent may not be required to pay the relevant tax amount as he was required to pay section 52 of the Income Tax Ordinance 1979. Can confirm taxation through order. Under Section 50 of the Income Tax Ordinance 1979, under this section of the tax, a person was given the power to declare a tax defaulter by default, to recover the tax amount. Action can be initiated. Under Section 52 of the Income Tax Ordinance, 1979, any of the Assisi's justifications were justified in passing the order under Section 52 of the Income Tax Ordinance 1979 to demand the Income Tax which is required for this Income The taxpayer will not again be taxed on the insurance premium which is taxed on his income. Including these receipts, the examining officer could not order an assessee to collect the withholding tax amount under Section 52 of the Income Tax Ordinance 1979. The SC Appellate Tribunal, vacating the order of the First Appellate Authority, directed the cancellation of orders framed under section 52 of the Income Tax Ordinance 1979.

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