Law: Income Tax Ordinance, 1979

Section: 50,59(1)

Income Tax Ordinance (XXXI of 1979)---S.50 & 59(1)---C.B.R. Circular No.2 of 1998, dated 16-2-1998---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Deduction of tax at source---Self-assessment---Income declared was accepted under Self-Assessment Scheme but credit for deductions under S.50 of the Income Tax Ordinance, 1979 was allowed to the extent of tax payable on the declared income and credit for total deduction claimed was not allowed---Department contended that assessment was completed on the basis of photocopy of return without making any enquiries with reference to filing the original return in time---Credit was restricted to the extent of tax liability only as not a single original challan was enclosed with the return---Claim regarding deductions under S.50(4) of the Income Tax Ordinance, 1979 was adjustable and not covered under presumptive tax regime, needed careful examination---Validity---Date of filing of return was yet to be ascertained as the same had neither been shown on acknowledgment slip nor mentioned in the complaint---Department did not offer any plausible explanation for allowing credit for deduction only to the extent of tax liability as against the total deduction---Applications addressed to Assessing Officer and Regional Commissioner of Income Tax remained unresponded without any justification---Complainant/assessee should not be allowed to suffer for the negligence, carelessness and inefficiency of the department officials--Facts established neglect, inattention, delay, incompetence, inefficiency and inaptitude in the discharge of duties and responsibilities by the concerned officers---Federal Tax Ombudsman recommended that the Central Board of Revenue to direct the concerned officer to decide the claims of the complainant regarding allowance of deductions under S.50 of the Income Tax Ordinance, 1979, determination and issuance of resultant refund within 30 days of the receipt of this order and the responsibility of passing the order under S.59(1) without proper verification etc. be fixed and disciplinary action be initiated and finalized against the delinquent officer within 60 days.…

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