NISHAT CHUNIAN LTD. versus FEDERAL BOARD OF REVENUE
Sections 161, 165 and 205 (3) Income Tax Rules, 2002, R44 (4) Constitution of Pakistan, Article 199 Constitutional petition Notice sent by the taxpayer company to the company under section 161 of the Withholding tax deduction section 205 (3) The purpose of the Income Tax Ordinance, 2001 is to collect relevant information related to reconciliation in the Company's accounts with its statements filed under the Income Tax Ordinance, 2001, Sections 161 and 205 of the Income Tax Ordinance of these companies (3) was taken notice of. 2001 demanded information already provided to the tax authorities in the monthly, quarterly and annual statements filed by the Company under section 165 of the Income Tax Ordinance 2001. The tax authorities were threatening the company until they announced the issuance of the SC in default unless further information was provided that the company had deducted the deductions from the taxpayers completely withholding tax. The notice was merely inadmissible to collect information for reconciliation in the Company's accounts to prove that the expenses incurred by the Company were subjected to the same withholding tax deduction at the applicable rate. In connection with the present case to the Company on the Tax Ordinance, 2001, which relates to reconciliation of the amounts contained in the legal statements filed by the Company under the Income Tax Ordinance 2001, such reconciliation with the amount provided in their audit accounts Need The deduction cannot be considered to be default by the company. The false allegations of deduction in the withholding tax by default were threatened by the tax authorities through false notice while in fact.
Related judgments — Lahore High Court Lahore, 2014
