Law: Income Tax Ordinance, 2001

Section: 12,122,124,153,170,122(5A)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2,2(3)(1)

Income Tax Ordinance (XLIX of 2001)----Ss. 12, 122(5-A), 124, 153 & 170---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss.2(3), 9 & 10---Amendment of assessment---Complainant being a sole proprietary enterprise was engaged in transporting hard waste and garbage---Complainant was being assessed to tax as a service provider and transporter of goods---Additional Commissioner, initiating suo motu action under S.122(5-A) of Income Tax Ordinance, 2001, categorized complainant's receipts as of a contractor---Additional Commissioner, had failed to explain as to how the complainant could be treated as a contractor covered by clause 'C' of subsection(1) of S.153 of Income Tax Ordinance, 2001, when he was actually covered by the exception provided in said clause---Order of Additional Commissioner was arbitrary and unlawful, tantamounting to maladministration in terms of S.2(3)(i) of Establishment of Office of Federal Tax Ombudsman Ordinance, 2000---Recommendations were made to Federal Board of Revenue to direct the Chief Commissioner to take action under S.122-A of Income Tax Ordinance, 2001 as per law and issue refund due within 21 days; to ask the Additional Commissioner, to explain within 15 days as to why disciplinary action could not be recommended against him; and also whether he would like to be heard in person; to examine the desirability how an order set aside by the Commissioner (Appeals), was re-opened under S.122(5-A) of Income Tax Ordinance, 2001 by Additional Commissioner, an officer junior to the Commissioner (Appeals) and to report compliance within 30 days. THIS FINDING DECISION BY: DR. MUHAMMAD SHOAIB SUDDLE, FEDERAL TAX OMBUDSMAN.---The Complainant being a sole proprietary enterprise is engaged in transporting hard waste and garbage from different parts of Karachi to the dumping sites. According to the AR, the Complainant was being assessed to tax as a service provider and transporter of goods (and not as construction contractor or a contractor for works) up to the tax year 2005. For the tax year 2006, the return of income was initially accepted under section 120 of the Income Tax Ordinance; 2001 (hereinafter "the…

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