NAMCO ASSOCIATES (PVT.) LTD., LAHORE versus C.I.R. ZONE-VII, R.T.O-II, LAHORE
Sections 161 and 205 Failure to receive tax or pay deducted profit and loss expenses Due to non-deduction of tax, the taxpayer claims to be paid exclusively on payments made under head stationery / office supplies. The issuing officer was not authorized without identifying the payments. Responsible for tax deductions and failed to cite a single instance or failed to identify parties with whom taxpayers were already considered withholding tax. Property taxpayers filed relevant records / details before the Assisting Officer, but not a single transaction was pointed out by the Assessing Officer who attracted Section 161 of the Income Tax Ordinance, 2001, on the contrary, the stationery / office supplies. The Assessing Officer had received a tax of 5% on the total amount of the claim under the claim, the Assigning Officer failed to identify any particular amount. There is no justification for receiving tax under Deal 1 of the Income Tax Ordinance, 2001
