Law: Income Tax Ordinance, 1979

Section: 5(2),111

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

DECISION/FINDINGS Maladministration is alleged in the instant complaint against the Taxation Officer, Circle-08 Cos Zone-I, Lahore, as well as his CIT for the administrative excesses and action in initiation and continuation of assessment proceeding despite having no jurisdiction over the assessee, disregarding repeated submissions that due to transfer of the Registered Office of the complainant from Lahore to Karachi, jurisdiction of the case no more lies with him hereby causing unnecessary delay in transferring the case record of the complainant to the office having lawful jurisdiction over the case and ultimately passing orders that are void in law. 2. Briefly, the facts are that the complainant had filed its return of income on February 28, 2001 for the assessment year 2000-01. No notice under any section of the Income Tax Ordinance, 1979 (repealed Ordinance) was ever served until February 25, 2003 on the assessee for the assessment year under consideration. The first notice u/s 61 was served on the complainant on February 27, 2003. The AR of the complainant vide its letter dated March, 27, 2003 duly informed the Taxation Officer that by virtue of change of Registered Office allowed by the Securities & Exchange Commissioner vide letter dated 27-2-2003 the jurisdiction of the complainant stands transferred to Companies Zone-I, Karachi. He emphasized on immediate transfer of the case records from Lahore to the Zone having lawful jurisdiction over the case. 3. The Taxation Officer referred the matter to the CIT, Companies-I, Lahore on April 01, 2003. However, vide his letter dated April 16, 2003 he insisted that jurisdiction to assess the incomes of the year for which returns were filed in his circle still lied with him and could not be changed. He prescribed with a notice u/s 62 of the repealed Ordinance referring to provisions of section 52 and 86, which was served on the complainant on May, 28, 2003. It was duly responded by the AR of the complainant vide letter dated June, 2, 2003. Two other notices dated April 16 and June 6, 2003 were served for compliance on April 26 and June 18, 2003 respectively. 4. The taxation Officer again insisted vide his…

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