Law: Income Tax Ordinance, 1979

Section: 56,61

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9,11

Law: Income Tax Ordinance, 2001

Section: 122A

(a) Income Tax Ordinance (XXXI of 1979)---Ss. 56 & 61---Income Tax Ordinance (XLIX of 2001), S.122-A---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss.9 & 11---Notice to furnish return of total income for 3 years---Assessee's plea that no business was conducted during years 1999-2000 and. 2000-2002 was accepted by Assessing Officer, who gave him income tax challan of Rs.550 for year 2001-2002, which he deposited on next date---Assessing Officer thereafter issued consolidated ex parte assessment order of all 3 years for non-compliance of such notice---Validity---Revenue had not denied factum of appearance of assessee before Assessing Officer and handing over him such challan bearing his tax number, stamp and initials of concerned official---Assessee had furnished certificate from Bank regarding his employment as Guard till 3-6-2000 and rent agreement about hiring business premises, but same were not available on record---Assessing Officer in order to support assessed income had not conducted enquiry regarding date of commencement and extent of assessee's business---By issuing challan for 2001-2002, impression had been given that no demand had been created for years 1999-2000 and 2001-2002---Revenue could not explain, why after issuing such challan, assessment creating a demand for 3 years had been made---Entire proceedings by Assessing Officer lacked bona fides and amounted to fraud on statute and assessee as well---Impugned assessment was arbitrary, baseless, abuse of power and violative of principles of natural justice---Maladministration was proved---Federal Tax Ombudsman recommended to Revenue to cancel impugned assessment under S.122-A of Income Tax Ordinance, 2001 and frame fresh assessment after conducting enquiry and hearing assessee. (b) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 56 & 61---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Framing of ex parte assessment order---Good faith of Assessing Officer---Proof---Not necessary to probe motive of Assessing Officer, where maladministration was proved---Burden would lay on Assessing Officer .to prove his bona fides.…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492