SUI NORTHERN GAS PIPELINES versus DEPUTY COMMISSIONER INLAND REVENUE
Sections 147, 152 (2A) and 161 (1B) of the Constitution of Pakistan, Article 199 Advance Tax Advance Tax Meaning and Circumstance Enhancement Tax The taxpayer has failed to deduct / recover tax from payments made to the recipient who has paid his own tax. doing. Advantage tax and non-benefit of any tax credit imposed under section 161 (1A) of the Income Tax Ordinance, excluding taxpayer from Northern Gas Pipeline Limited (SNGPL). Taxes / unpaid taxes were not charged. 2001, for the deduction of tax from payments made to certain companies from which he purchased gas, he was personally responsible for the payment of the tax mentioned under section 161 of the Income Tax Ordinance 2001 to SNGPL. The dispute was resolved by the NGPL. SNGPL's share of the tax deduction was unnecessary under section 152 (2A) of the Ordinance, as taxes were already paid by companies in the form of advance tax for the quarter. Since companies have neither taken advantage of any tax credit nor adjusted or deducted any amount from advance tax quarterly payments, the tax amount in question is taxed under section 161 (1B) of the Ordinance. And the deduction was a significant amount of money that could not be taxed from SNGPL or companies. That SNGPL can only be fined under section 161 (1B) of the Income Tax Ordinance 2001 with default surcharge but for the said ordinance validity question under section 152 (2A) of the question Cannot be held responsible for paying tax deduction amount. The determination was whether the section
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