PUNJAB COLLEGE OF INFORMATION TECHNOLOGY (PVT.) LTD., LAHORE versus C.I.R., L.T.U., LAHORE
Failure to pay the taxes received or deducted from Sections 161 and 205, the taxpayers initiated and finalized the process under section 161 of the Income Tax Ordinance 2001 on 30 and 2005, which passed the order dated 31.12 2008. What was During the first period of operation, the entire record of the company was examined and the taxation officer consciously searched for compliance with the company which complied with the conditions withheld in its order dated 30 6 2005 And was in the presence of an order before August 30th. The 2005 Taxation Officer had no jurisdiction to resume proceedings on the basis of the same data / accounts which have been examined and it has been decided first that the assessment year 2002, 2003 Order for legal stability under section 161/205 for the year 2003. And in 2004, on 6-6 2005, the taxation officer was cleared after making a deliberate request to the company's accounts, all the transactions listed in those accounts occurred before the tax officer when he filed the Income Tax Ordinance, 2001 If the action is finalized under 161/205 and the order is approved, the proceedings under section 161 will continue in the presence of such order. The Income Tax Ordinance, 2001 was concerned, was not eligible for success under Section 161 of the Income Tax Ordinance, 2001 and for that reason the order dated 31.12 2008 could not be submitted as lawfully passed. ? The taxation officer was not eligible to resume proceedings under section 161/205 of the Income Tax Ordinance 2001 after the order dated August 30, 2005, and would take the authority of the incoming liability and the income tax ordinance on August 31.
