SHAUKAT KHAN AND COMPANY THROUGH SHAUKAT ALI versus COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE, PESHAWAR
Sections 78, 153 [as amended by the Finance Act (XVI of 2011)] and 161 source tax on source, tax withholding agent \ or \ legal person's non-deduction / modification of source property Income tax returns were initiated under the PTR but under sections 153 and 161 of the Income Tax Ordinance 2001 and proceedings under section 153 of the Income Tax Ordinance 2001 on the charge of non-tax deduction. Extended scope of \ legitimate person of \ as legitimate person to collect advance tax on payments, therefore, the amendment not only supplemented the taxpayer's advance tax collection \ acting as a holding agent as Imposed a responsibility, but also imposed a specific responsibility on it. Failure to act and submit, therefore, cannot preclude the role of the Agent of such modification and the responsibility for liability for its failure. The High Court upheld the Commissioner's approval of the Commission for review for any period before introducing the amendment for a potential supply because they were in accordance with the law and against the Appellate Tribunal Inland Revenue Law. Was announced. Positive thing in the situation. r \ n \ r \ n
Related judgments — Peshawar High Court NWFP, 2015
