Sections 150 and 161 Liability for Tax Reduction and Failure to Pay Taxes Skasey was charged additional tax on defaulting on tax deduction and failure to pay that taxpayer be assessed as default on this charge. The deduction was not made according to law. Was executed; and the person responsible for the payment was the third person who was paying on behalf of the contracting parties. In this case the default contracting party, ie, the company, was dealt with; Whereas the person responsible for paying had to deduct tax. And it could only be guessed that the default had to be set up by the Associating Officer in clear terms, which was missing in the present case for any default after the Assessing Officer received the answer / information from the Assisi. Assisi had not contested, the defects had invalidated the officer examining the order, he could only be held responsible for payment to the principal officer or the individual as the default was canceled. Was approved under section 52/86 of the Income Tax Ordinance, 1979, which was a law. Canceling while maintaining the first appellate authority order
