Legal Case Summary

Case Details
Case ID e1dd704f-ace7-4e93-97e5-352057b8051a
Body View case body.
Case Number I.T.A. No.1347/LB/2011
Decision Date Oct 25, 2012
Hearing Date Oct 06, 2012
Decision The Appellate Tribunal upheld the impugned order confirming the levy of penalty under section 182 of the Income Tax Ordinance, 2001 for the default related to section 165. The Tribunal noted that the arguments presented by the appellant regarding non-deduction or collection of tax did not hold, as the law requires filing of withholding statements even when no tax was deducted. The decision referenced previous judgments but clarified that they were based on the repealed Income Tax Ordinance, 1979, which does not apply to the current case. The Tribunal concluded that the provisions of section 165 were clear, necessitating compliance regardless of tax collection or deduction status, thus confirming the lower court's ruling.
Summary This case revolves around the enforcement of tax regulations under the Income Tax Ordinance, 2001, particularly focusing on sections 182 and 165. The appellant, M/s. Shahab Dyeing and Printing (Pvt.) Ltd., challenged a penalty imposed for not filing a withholding statement as mandated. The Tribunal evaluated the arguments of the appellant, asserting that the filing requirement exists even in the absence of tax deductions or collections. With references to prior rulings under a different legal framework, it was concluded that the current law provides clear directives that must be complied with. This case highlights the importance of adherence to tax obligations and the judicial interpretation of tax laws. Key terms include 'Income Tax Ordinance', 'withholding tax', 'penalty', and 'tax compliance', which are essential for understanding the implications of this ruling.
Court Appellate Tribunal Inland Revenue
Entities Involved Not available
Judges Not available
Lawyers Mr. Sarfraz Ahmad, Advocate, Dr. Muhammad Idrees, DR
Petitioners M/s. Shahab Dyeing and Printing (Pvt.) Ltd.
Respondents The CIR (Appeals-II), Lahore
Citations 2013 SLD 175
Other Citations 1998 78 15 (Trib.), I.T.A. No.470, 471/IB/2000-01
Laws Involved Income Tax Ordinance, 2001
Sections 182, 165