Law: Income Tax Ordinance, 2001

Section: 148,162,205

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3),9

Income Tax Ordinance (XLIX of 2001)----Ss. 148, 162 & 205---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss. 2(3) & 9---Illegal levy of tax---Complainant was served with a show-cause notice under Ss.162(1)/205 of Income Tax Ordinance, 2001 without specifying any tax year asking him to explain as to why tax allegedly short deducted under S.148 of Income Tax Ordinance, 2001 at the time of import of his goods could not be charged afresh---Complainant explained that tax deducted at the time of import in the case of the imported goods was consistent with the notification and Rulings of Federal Board of Revenue---Complainant had also contended that the order passed under S.162(1) of Income Tax Ordinance, 2001, was illegal because sufficient time was not allowed to make a suitable response to the final show-cause notice---Validity---Denial of reasonable opportunity to the complainant to respond to show-cause notice; and refusal of adjustment when sought by the complainant for the first time, had constituted maladministration under S.2(3) of the Establishment of Federal Tax Ombudsman Ordinance, 2001---Failure to mention any tax year in show-cause notice, had shown ineptitude, inefficiency and carelessness of the department tantamount to maladministration under S.2(3) of Establishment of Federal Tax Ombudsman Ordinance, 2000---Federal Tax Ombudsman recommended the Federal Board of Revenue to direct the Commissioner, to invoke revisionary jurisdiction under S.122-A of the Income Tax Ordinance, 2001 and annul impugned orders passed under S.162 of Income Tax Ordinance, 2001 for relevant year as per law, within 21 days; and report compliance within 7 days thereafter. 2011 PTD (Trib.) 2005; 1988 PTD 1014; 2003 PTD (Trib.) 242 and PLD 1997 SC 582 = 1997 PTD 1555 ref. FINDINGS/RECOMMENDATIONS DR. MUHAMMAD SHOAIB SUDDLE (FEDERAL TAX OMBUDSMAN).---This complaint is against alleged illegal levy of tax under section 148 of the Income Tax Ordinance, 2001 (the Ordinance) in Tax Years 2010 and 2011. 2. The complainant was served with a show-cause notice on 16-12-2011 under sections 162(1)/205 of the Ordinance, without specifying any Tax Year,…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492