Sections 52, 86 and 50 (4) of the Income Tax Ordinance (XLIX of 2001), Sections 161 and 205 CBR Notification No. 586 (1) / 91 dated 30 6 1991 Persons in deducting or paying tax in default assessee Assigns responsibility to those who fail. Profit and loss account expenses were less than Rs 25,000 and wherever section 50 (4) of the Income Tax Ordinance was attracted by the tax deduction and the required documentary evidence was presented to the Assessing Officer Did not check and expenses were not allowed. Without offering any example of a tax deduction, the proceedings under section 52/86 of the Income Tax Ordinance, 1979, were not practicable under the law, as most of the expenses claimed in the profit and loss account were brought. had gone. Upon receipt of the tax, the assessment officer who was below Rs 25,000 failed to follow the directions of the Central Board of Revenue and failed to present any examples of non-tax deduction. When the provisions of section 52 of the Income Tax Ordinance, 1979 were called to default on an individual - special payments were identified - those attracted by the provisions of section 50 (4) of the Income Tax. The Tax Ordinance, 1979 Assessing Officer failed to identify the parties that caused the Assessment Company to be assessed as default by default / proceedings under Section 52/86 of the Income Tax Ordinance 1979 Was read with section 161/205 of the Income Tax. The ordinance, 2001, was not enforceable in the eyes of the law, which was canceled by the appellate tribunal \ r \ n
