C.I.R., ZONE-1, R.T.O., GUJRANWALA versus T.K. STEEL MILLS, SIE-II, GUJRANWALA
Sections 161, 205,153 (7) (h) (i) and 153 (1) (a) of taxpayers' failure to pay tax deducted or deducted were an association of taxpayers whose annual turnover of 5 million The business of the Association of Individuals is more than Rs. 50%. Being a taxpayer withholding agent in the tax year 2007, the taxpayer was obliged to submit income tax deductions and to the public exchequer, which failed to provide the taxpayers with a party. Various letters were issued for The wise details of the deduction of tax on raw materials purchased locally during the tax year 2009 and the evidence of the taxpayers stated that such provisions of section 153 (7) of the Income Tax Ordinance 2001 were not attracted and the taxpayers were subjected. The idea was to take the business of the year in individual capacity. Some documents submitted as evidence that the taxpayer was considered as the default taxpayer for lack of tax order under section 161/205 of the Income Tax Ordinance, 2001 before the Appellate Authority's Revenue was repealed. Was bad and contrary to the facts of the case. The First Appellate Authority is not authorized to retain the status of the taxpayer on the basis of the return filed by the Member of the Association after completing / finalizing the tax proceedings under Section 161/205 of the Income Tax Ordinance 2001 Was. The Association of Persons has already ignored the Federal Board of Revenue's filing of a return filed on the e-portal since taxpayers filed dissolution data for the Association of Persons and since the return for the tax year 2009 Filed as Individual
