COMMISSIONER OF INLAND REVENUE, R.T.O.-I, LAHORE versus NAM INTERNATIONAL (PVT.) LTD., LAHORE
Section 161 and 131 deduction or tax deduction for taxpayer repeatedly asked the taxpayer to furnish the party details in detail. The taxation officer personally liable to the taxpayer under Section 161 of the Income Tax Ordinance 2001 Canceled, without anonymity and the addresses of the parties or persons to whom and how much tax was to be deducted, the provisions of Section 161 of the Income Tax Ordinance 2001 cannot be summoned by the Taxation Officer. Taxes deducted under 161 may be charged. 2001 was to be some of the identified taxpayers / persons and a taxpayer could be held personally liable only after announcing that he was a withholding agent who failed to withhold tax from the transaction. Was, in effect, misunderstood the spirit of Section 161 by the officer responsible for such tax. The Income Tax Ordinance, 2001, as it observed in its order under section 161 itself, that in order to determine the level of compliance with the proceedings, he could only see that the return and receipt as per the legal statement. Whether or not the transaction was made and any transaction, which is responsible for withholding, was not taxed, unless any transaction under section 161 of the Income Tax Ordinance 2001 could be avoided. The taxpayer was a withholding agent responsible for deducting / withholding a particular transaction and withholding a specific tax from a particular person, who could receive taxable credit under section 161 of the Commissioner (Appeal) of Income Tax Ordinance, 2001 Is. The taxation officer took this action correctly, in the eyes of the law in the circumstances
