| Case ID |
10ebdfff-2bde-4d97-9f4f-dc9ed1a969b7 |
| Body |
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| Case Number |
ITA No. 1769/LB/2012 |
| Decision Date |
|
| Hearing Date |
Jul 02, 2013 |
| Decision |
The Tribunal remanded the matter back to the Taxation Officer for further examination of the facts, stating that the taxpayer should present all supporting documents. The Tribunal found that the initial assessment made by the Assistant Commissioner Inland Revenue was made without adequate consideration of the tax deductions already made by the taxpayer. The Tribunal highlighted that the taxpayer's arguments regarding the arbitrary nature of the tax assessment needed further consideration and that proper procedure had not been followed in the initial ruling. |
| Summary |
In the case of M/s. Profarm Pakistan (Pvt.) Ltd. vs. The CIR (Appeals-II), Lahore, the Appellate Tribunal Inland Revenue dealt with an appeal concerning income tax obligations under the Income Tax Ordinance, 2001. The taxpayer, a private limited company engaged in cattle and buffalo raising, filed an appeal against the decision of the Commissioner of Inland Revenue (Appeals-III) regarding tax deductions. The case revolved around allegations of tax defaults on various heads of payments, where the taxpayer contended that they had complied with all tax regulations, including deductions and deposits of withholding tax. The Tribunal found merit in the taxpayer's arguments that the initial order lacked a thorough review of the withholding tax statements and remanded the case for further investigation. This case emphasizes the importance of proper documentation and adherence to tax laws, particularly regarding withholding tax obligations. Keywords such as 'Income Tax Ordinance', 'withholding tax', 'tax compliance', and 'Appellate Tribunal' are pivotal for understanding the legal landscape surrounding tax law in Pakistan. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
MRS. FIZA MUZAFFAR, ACCOUNTANT MEMBER,
MR. NAZIR AHMAD, JUDICIAL MEMBER
|
| Lawyers |
Mr. Zeeshan Chishti, Advocate,
Ms. Fauzia Fakhar, D.R
|
| Petitioners |
M/s. Profarm Pakistan (Pvt.) Ltd., Lahore
|
| Respondents |
The CIR (Appeals-II), Lahore
|
| Citations |
2013 SLD 173
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
161,
205,
161(1A)
|