Find a Lawyer

KIIA PHARMACEUTICALS (PVT.) LTD. THROUGH MESSRS S.M. REHAN & COMPANY, KARACHI versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Sections 176, 177, 148 to 156, 161, 162, 182, 233 to 236 of the Office of Federal Tax Ombudsman Ordinance (XVX of 2000), Section 2 (3) Notice to obtain information or evidence under Section 176 The issuance of notice under Income Tax Ordinance, 2001, for the purpose of monitoring withholding tax, it is estimated that seeking books of accounts for monitoring of withholding tax is a disadvantage to the spirit of the Universal Self Assessment Scheme and if the Department records And if the books of accounts demand the purpose of monitoring the withholding tax, then he first chose the case for audit under section 177 of the Income Tax Ordinance 2001. Otherwise, the department had no jurisdiction to demand the books of any account. For the purpose of monitoring the taxes, he did not issue any circular to withhold taxes but allowed the taxation officer to ask for records / books of accounts for the purpose of such matters. Section 176 of the Income Tax Ordinance 2001 provided that the accuracy of the inspection was so broad that it gave the Commissioner or an authorized officer the authority to call for tax affairs related accounts, documents, or computer stored information in which taxes were received. Is. The officer did not have the authority to solicit records for the purposes of the holding tax surveillance because in view of the clear provision of the law, no separate circular instruction was required to allow the officer to request accounts books. The purpose of monitoring is to check the accuracy and accuracy of various statements made under section 165 of the Income Tax Ordinance 2001 ask a advocate free from Shangla lawyer