Section 205, 221 and 131 Additional Income Tax Payment Liability Correction Appeal Tribunal Appellant / Taxpayer In his letter of appeal, the Taxation Officer was informed that at the time of filing a return for the tax year 2000 01 The Appellant Company had the availability of a refund. Under the taxation officer, the tax from the year 91 91 to 2000 1999 2000 2000 for the years of charge is Rs 18,08,012, out of which the amount of Rs 338,841 should be adjusted against its tax liability. It is said that the refund of Rs 4,28,875 was due to the appellant / taxpayers. It is suspected that the refund of Rs. 10,47,120 was not issued to the appellant company on 30 April 2000 as a result of the order passed under section 62 of the assessment year 1999 2000, 1979 and due to further refund. The refund was due to the appellant's tax officer's observation that there was no refund due to the appellant other than the refund of Rs 428,875, which was in fact the additional tax under section 205 of the Income Tax Ordinance. The appellant's wrong record was not properly reviewed by the taxation officer at the time of receipt, the order of the 2001 tax officer was set aside and the matter examined. The taxation officer was remanded under the guidance of SK. Carefully the record of the appellant and if sufficient amount of the refund is found to meet the applicant's tax liability, additional tax should not be levied under section 205 of the Income Tax Ordinance 2001 ? \ r \ n
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010
