Law: Income Tax Ordinance, 1979

Section: 100

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9,11

Law: Finance Act, 1985

Section: 102(2)(a),135,171

Income Tax Ordinance (XXXI of 1979)---Ss. 100 [as amended by Finance Act (I of 1985)], 102(2)(a), 135 & 171---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss.2(3), 9 & 11---Claim for determined refund with compensation @ 15 %---Non-issuance of refund and compensation---Validity---Filing of application to claim refund created on assessments under Ss.59, 59(a), 62 & 63 of Income Tax Ordinance, 1979 or by giving appeal effect no longer requirement of law---Order of Tribunal was received by authority on 30-6-2001---Period of compensation would be calculated after expiry of 3 months from 30-6-2001---Compensation would be payable to complainant for period from 1-10-2001 till date of payment---Additional payment for delayed refund would be made under S.171 of the Income Tax Ordinance, 1979---Inordinate and unlawful delay in issuance of such refund and compensation was contrary to law, arbitrary, unreasonable, unjust, biased, oppressive and discriminatory---Federal Tax Ombudsman recommended to C.B.R. to direct concerned officer to issue refund due to complainant with specified time along with additional payment for such period till date of payment as admissible under S.171 of the Ordinance. Complaints Nos.329-K of 2002, 67-L of 2003, 181 of 2003, 234 of 2002, C-354-K of 2002 and C-93-K of 2002 ref. FINDINGS/DECISION JUSTICE (RETD.) SALEEM AKHTAR (FEDERAL TAX OMBUDSMAN).---The complainant a private limited company, engaged in the business of manufacturing and sale of plastic goods components/ button etc. is an existing Income Tax Assessee of Circle-03, Companies Zone-IV, Karachi, on National Tax Number 28-03-0699110. 2. The complainant company is aggrieved by non-issuance of determined refund for the assessment year 1995-96 along with the compensation @ 15% by the taxation officer concerned. The facts of the case are briefly stated as under:- 3. The company filed return of income for the assessment year 1995-96 declaring loss of Rs.8,88,367. The tax paid/deducted during the relevant year was Rs.19,17,427 which included tax on commercial imports at Rs.10,87,559. The remaining amount of Rs.8,29,868 was claimed as refundable. The…

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