Sections 161, 153 (1) (a), 153 (7) (h) (i), 205 and 117 Failure to pay tax collected or deducted tax year 2009 \ Recommended person taxpayers taxpayers or individual taxpayer taxpayers The taxpayer treated as an association of K was determined not to deduct the tax under section 153 of the Income Tax Ordinance 2001 that the annual turnover of taxpayers for tax year 2009 exceeds Rs. 50 (M). With the GO and the Finance Amendment Act, 2008, the Association of Businessmen taxed a tax of Rs. 50 million or more in the tax year 2007 and thereafter the prescription came under the definition of Pers. And as the taxpayer being a holding agent, the raw material purchased under section 153 (1) (a) of the Income Tax Ordinance, 2001, was obliged to deduct the income tax and submit it to the public exchequer, the taxpayers claimed. Refunds are available for the tax year 2009. The record was recorded as an individual and the taxpayer 2009 and 2010 returns were also signed by the taxpayers as a sole proprietor and in return the owner of 100% of the investment shares and owned section 153 (7). The provisions were shown. h) The Income Tax Ordinance, 2001, did not apply for the tax year 2009 as well as the tax year 2010, and the status of the tax year 2009 and 2010 returns appeared due to the compulsion of the e-filing due to the association's permission. Was done The technical reason for the delay due to PRAL officials regarding changes in the constitution and details of the status for which the taxpayers could not be blamed is that the taxpayers' status is AOP's and B Everest First Appellate. Appellate Tribunal, Taxes With Authority
