Law: Income Tax Ordinance, 2001

Section: 122(5A),170(4),171

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3),

Income Tax Ordinance (XLIX of 2001)----Ss. 122 (5A), 170(4) & 171---Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3)---C.B.R. letter C.No.1(9)S(Legal-DT)/09 dated 25-11-2009---Amendment of assessment---Refund---Carriage receipts---Refund claimed was rejected on the ground that income was covered under Presumptive Tax Regime---Appellate Tribunal found that carriage contracts were in the nature of services rendered and were assessable under normal tax regime---Department initiated proceedings for amendment of assessment on the same ground relied upon earlier by the Taxation Officer and carriage receipts were assessed under Presumptive Tax Regime without bringing any fresh evidence on record---Validity---Assessment of income and determination of tax thereon fell within the jurisdiction of Audit Division and not within the competence of the Enforcement Division---Appellate Tribunal settled the issue that assessment of income of the complainant was to be done under normal tax regime---Amendment of assessment by the Audit Division on the same ground was unjustified---Refund had been issued during the processing of complaint---Although grievance of complainant to the extent of issuance of refund had been resolved after the intervention of the Office of the Federal Tax Ombudsman, the issue of compensation due was yet to be settled---Arbitrary and unreasonable treatment and the delay in disposal of refund claim within the time limit prescribed under S.170(4) of the Income Tax Ordinance, 2001 was tantamount to maladministration which also created right to compensation---Federal Tax Ombudsman recommended the Federal Board of Revenue to direct the Chief Commissioner to issue compensation due, as per law and to warn the officials to stop behaving unfairly and unreasonably, failing which they will be dealt with under S.22 of the Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000, in addition to any other action deemed fit against them. FINDINGS/RECOMMENDATIONS DR. MUHAMMAD SHOAIB SUDDLE (FEDERAL TAX OMBUDSMAN).---This complaint is filed against non-issuance of refund of Rs.284,077 for Tax year, 2006. 2. The…

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