Sections 205 (1) (b), 147 (4) and 168 require the default surcharge taxation officer to submit an advance tax payment or 90% taxable tax is not required to pay the advance tax installment. But the taxpayer failed to do so, therefore, additional tax was collected under section 205 (1) (b) of the Income Tax Ordinance 2001, the first appellate authority having vacated the tax officer's order with these observations when on record. There was no additional tax levied if a default refund was available. Advance tax liability against section 147 (4) of the Income Tax Ordinance 2001 Taxes paid in the quarter under section 168 of the Income Tax Ordinance 2001 which could only be adjusted justified could be adjusted to receive additional tax under section 205 at the time of the alleged default check. Was not justified. 1B of the Income Tax Ordinance, 2001) If one uses government money, he has to pay the government, in the present case, the government was already receiving tax, on the one hand, and the taxpayers on the other. The refund was yet to be adjusted The First Appellate Authority's finding was very clear and specific that the Demand Note and Statutory Order under Section 124 of the Income Tax Ordinance, 1979 shows that the Department for additional tax non-declaratory refund A refund was available from. Record, no additional taxable due
