Law: Income Tax Ordinance, 2001

Section: 121,122,122(9)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9

(a) Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--- ----S.9---Jurisdiction, functions and powers of the Federal Tax Ombudsman---Assessment of income was not the moot point in the complaint---Arbitrary, whimsical and capricious exercise of discretion by the Assessing Officer had been assailed, which was tantamount to maladministration. (b) Income Tax Ordinance (XLIX of 2001)----Ss.121 & 122---Establishment of the Office of Federal Tax Ombudsman Ordinance, (XXXV of 2000)---Best assessment---Taxpayer contended that amended order passed under S.122(1) of the Income Tax Ordinance, 2001 was, in reality, an ex parte order as it was passed unilaterally on a date other than that cited in the notice---Validity---Amendment of assessment was actually finalized ex parte as envisaged under S.121 of the Income Tax Ordinance, 2001 but was wrongly cited by the Assessing Officer as a regular amendment under S.122 of the Income Tax Ordinance, 2001. 1975 PTD 58 (LHC); 1981 PTD 210 and 1995 PTD (Trib.) 1159 ref. (c) Income Tax Ordinance (XLIX of 2001)--- ----S.122---Amendment of assessment---Adjournment---Refusal to allow adjournment for the first time on the ground that it was sought without assigning any reason was patently unreasonable and an improper exercise of discretion by the Assessing Officer. (d) Income Tax Ordinance (XLIX of 2001)--- ----Ss. 122(9) & 121---Amendment of assessment---Refusal of adjournment---Proceedings unilaterally on a single default---Validity---Refusal of adjournment sought was not conveyed to the taxpayer in time---Courier Service record confirmed that Assessing Officer's letter intimating refusal of adjournment was received by the complainant on 8-9-2011 when the due date for compliance of notice issued under S.122(9) of the Income Tax Ordinance, 2001 was 27-8-2011---Assessing Officer stated that he issued the refusal letter on 29-8-2011 but even that was two days after the due date---Assessing Officer had no plausible explanation for the delayed receipt of his refusal letter by the complainant---Decision to proceed unilaterally on a single default and on a date later than that specified in the notice was both…

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