Law: Income Tax Ordinance, 1979

Section: 63,66A,85,92

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9(2)(b)

FINDINGS/DECISION The complainant is an existing Income Tax assessee of Circle-A, Mirpurkhas on National Tax Number 08-12-1856117. The complainant is aggrieved by the coercive measure taken by the Income Tax Officer, Circle-A, Mirpurkhas for the recovery of Rs.2,35,152/-. The facts of the case are briefly stated as under:- 2. The complainant was a partner of a firm M/s Sindh Cotton Ginners Khipro, Mirpurkhas. It is stated that the return for the assessment year 1991-92 was filed by the firm and thereafter the business was closed w.e.f. 30-6-1991. The complainant received a copy of notice u/s 92 on 6-6-1998 issued by the Income Tax Officer (Mr. Shafqat Hussain), Circle-A, Mirpurkhas whereby the Secretary National Assembly was required to pay sum of Rs. 2,35,152. It is alleged that the said notice was issued with malafide intention to defame the complainant. 3. The complainant's A.R. immediately on the receipt of the aforesaid notice addressed a letter to the Income Tax Officer on 22-11-1998 requesting him to supply the copy of demand notice under which the demand was created against the complainant. It is further, stated that after pursuing the case for a long time, the Income Tax Officer provided attested copy of demand notice dated 28-6-1997. The date was changed from 28-6-1999 to 28-6-1997 and the copy was also not signed by the assessing officer. It is alleged that a time barred and fabricated copy of demand notice was served on the complainant. It is further alleged that no valid demand notice u/s 85 of the repealed Ordinance has been served so far on the complainant. Subsequently another copy of demand notice was provided which showed that the service was made on a person named as Tare, on behalf of Mr. Kriahanchand on 28-10-1999. Photocopy of the said notice has also been provided. It is pointed out that the notice u/s 92 was issued on 6-6-1998 to the Secretary National Assembly. 4. It is further alleged that despite repeated requests the copy of order passed u/s 66-A, by the Inspecting Additional Commissioner, Range-1, Hyderabad Zone, Hyderabad, against the firm M/s Sindh Cotton Gunners Khipro, has not been provided to the complainant so far. This…

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