ISLAMABAD STEEL FURNACE, GUJRANWALA versus C.I.R., R.T.O., GUJRANWALA
Sections 161, 205 and 153 (7) (h) (i) Failure to pay tax deducting or deducting taxable taxpayers' annual turnover exceeds Rs. 50 (m) in tax year 2007 and thereafter. in the appreciation of And as a holding agent of the taxpayer he was obliged to deduct the tax and deposit it in the public exchequer which he failed to do so was treated as the default taxpayer for non-payment of tax. Was. And was taxed under section 161/205 of the Income Tax Ordinance 2001, the taxpayers claimed that the order approved under section 161/205 of the Income Tax Ordinance 2001 was illegal because the taxpayer status was not individual. That the association of people. Since the return available on record was filed as an individual and the return showed 100% of the capital investment share. This status was indicated in lieu of electronic filing in exchange for the following year because of delays due to PRAL officials regarding changes to the constitution and details of the status quo for which tax Voters could not be blamed for the impact. Copies of manually filed returns were submitted stating the status of the individual. And that copies of individual, dissolution, affidavits, as well as separate working partner returns were filed, to the Commission of Inland Revenue regarding the cancellation of the Association of Personnel and National Tax Number Revenue. It was reported that taxpayers have the status. Associations and taxpayers appear before the First Appellate Authority and the Appellate Tribunal