Sections 161, 162,149 and 127 Constitution of Pakistan Article 199 Constitutional petition Zarki Tarkiti Bank Limited, Circular No. HDR / 33/2011 Section RO 647 (I) / 2011 dated 25 6 2011 Tax collector's agent Failure or authorization to receive Section RO 647 (I) / 2011 dated 25 6 2011 after the issuance of the 2011 Collection Agent to demand payment of tax paid by the employer in the name of his employees, and The general amnesty provided by the aforementioned Section RO, and the Income Tax Authorities, was assessed as a way to discourage their employees from paying for pension schemes. Ding will be liable to pay the default amount for non-deduction of tax, after which the respondent bank has issued circular number HDR / 33/2011 to ask for tax withholding tax. Employees, including the applicants, who benefited from the scheme for person counting The applicants / employees admitted that the unknown circular number HDR / 33/2011 was illegal and without any legal authority, under the scheme of law, If the taxpayer chooses to withhold the withholding tax under Section 149 of the Income Tax Ordinance 2001, and he collects tax from his employees, the Treasury, then, under Section 161 (2) of the said Income Tax Ordinance 2001 In its sole discretion, may collect tax from its employees; Of course, expressed the incomplete circular release. By upholding the law provided under Section 161 (2) of the Income Tax Ordinance 2001, the grant of appeal under Section 127 of the Income Tax Ordinance 2001
Related judgments — Peshawar High Court NWFP, 2014