Section 21 (1) and 231A deductions were not allowed to withdraw cash from bank withholding tax by the bank under section 231A of the Income Tax Ordinance, 2001, on the basis of which the tax officer was increased. Section 21 (1) of the Income Tax Ordinance 2001 was attracted by the Bank's withdrawal of cash, despite the fact that Assissee explained that the Bank had to withdraw the withdrawal below Rs 25,000 in each return. After the tax was deducted and out of the total returns, the Assisi used a certain amount of salary payments, and so on. The balance of the various employees and the balance was re-credited to the bank on different dates. Not only did Valdetti Assisi prepare the books of accounts, but Assassiniav never sought asylum on the basis of bank statements, deposit slips and bank accounts. For the second time under Section 21 (1) of the Income Tax Ordinance 2001, they had never made a claim under the said clause because since the assessee had submitted a product to the tax officer to examine the evidence, the taxpayer The officer was obliged to prove that Assassi's statement was not correct but failed to identify any defects or contradictions in the details filed by this asset and to check the books of accounts and bank statements. Subsequently, the taxation officer was not justified in raising the facts on the basis of assumptions about the facts, especially when Had failed to detect any costs. The taxing officer removed himself completely wrongly on the wrong assumptions and the first appellant
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010
