RIAZ TEXTILE MILLS LTD., KARACHI versus SECRETARY REVENUE DIVISION, ISLAMABAD
Section 159, 160 and 161 Establishment of the Federal Tax Ombudsman Ordinance (XXXV of 2000), Section 2 (3), 9, 10 and 11 of the Office of Section RO 567 (I) / 2008, receipt of Income Tax from 11/11 2008 In spite of being exempted from the Income Tax Section RO 567 (I) / 2008 dated 11 6 2008, exempted the Income Tax exemption at the rate of 1% on the import of cotton produced under H Section Code 52 01, thereafter Under the Finance Act, 2008, the H section code 52 01 was excluded and as a result, 1% was liable to pay the income tax on the import of cotton, according to Section RO 11 11, 2008 Not just the Federal Board of Revenue Web for one year On the site, the Commissioner Income Tax also issued a clarification. The customs collector said that the section RO is still valid, despite the fact that a recovery notice was issued to the complainant for non-payment of income tax at the import stage and the department is in the process of recovering 1% of the income tax. As a short payment on import of 1% Income tax payment was not made by the importers / complainants due to the Commissioner's explanation on the import of cotton, due to any intentional or willful misrepresentation The complainant cannot be attributed, so far as the payment of the obligation or the refund amount was concerned, these aspects were referred to by the Federal Borough. Search is required according to the Law of Revenue. Issuing a misrepresentation by the Commissioner Income Tax that Section R exempted Rui from the holding holding tax exemption at the import stage in question, creating a defect in the terms of section 2. 3) Establishment of the Federal Tax Ombudsman Ordinance Office of 2000, and withholding income tax at the import stage.
Related judgments — Federal Tax Ombudsman Pakistan, 2011
