Law: Income Tax Ordinance, 2001

Section: 120,170,221

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9,10

Income Tax Ordinance (XLIX of 2001)---Ss. 170 & 221---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss.9 & 10---Refund claim---Rectification of mistake---Complainant/taxpayer stated that he submitted a number of letters/reminders for disposal of his refund claim, but the authorities had taken no action---Complainant had contended that such inaction on the part of the authorities, would amount to maladministration and requested that necessary direction regarding issuance of refund along with compensation be issued---From documents produced by the complainant, it transpired that the Taxation Officer had determined refund for relevant tax year on the basis of relevant documents---Case being old, the complainant could not be held solely responsible for non-production of original relevant documents, which were allegedly submitted to the Taxation Officer---Authorities had not given any explanation for absence of relevant record on the basis of which IT. 30 Forms were issued and had failed to mention that any effort was made to search the relevant papers from the file of the department which showed that assessment records had not been properly maintained---Ombudsman recommended that authorities should issue as per law the refund claim of the complainant for tax years in respect of each IT.30 Form or order determining the refund of the complainant and compliance to be reported within 30 days from the date of receipt of present findings. THIS FINDING DECISION BY JUSTICE (R) MUNIR A. SHAIKH, FEDERAL TAX OMBUDSMAN.---The Income Tax assessment of the complainant for the assessment years 1994-95 to 2002-2003 was completed under the provisions of the Repealed Income Tax Ordinance, 1979 and for the tax Year, 2003 under the provisions of Income Tax Ordinance, 2001. An amount of Rs.3,538,551 for these years is due to him either on the basis, of rectification applications or on the basis of appeal effect order or order under section 120 of the Income Tax Ordinance, 2001. The respondent No.2 was under legal obligation to issue the refund along with the demand note/Order/IT.30 Form. He submitted a number of letters/reminders for disposal of his…

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