Law: Income Tax Ordinance, 2001

Section: 114,121,115(3)(b),114(1)(vi)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

(a) Income Tax Ordinance (XLIX of 2001)--- ----Ss. 121, 115(3)(b) & 114(1)(vi)---Best assessment---Purchase of motor vehicle---Non compliance of notice under S.114 of the Income Tax Ordinance, 2001---Ex parte assessment---Taxpayer contended that he being an orphan and below 25 years in age at the time of acquisition of motor vehicle, was not required to file return of income; and Assessing Officer unjustifiably ignored the statutory stipulation and illegally finalized assessment---Validity---Amendment in S.114(1)(vi) of the Income Tax Ordinance, 2001 required all owners of motor vehicles of 1000cc engine capacity and above to file a return of income was introduced through Finance Act, 2009 and became effective from tax year 2010 whereas the taxpayer purchased the motor vehicle in tax year 2009---Further, complainant being an orphan and less than 25 years of age on the date the motor vehicle was purchased enjoyed exemption from filing the return---Complainant was not required to file a return for tax year 2009 as he enjoyed exemption under S.115(3)(b) of the Income Tax Ordinance, 2001---Amendment in S.114(1)(vi) of the Income Tax Ordinance, 2001 was brought on the statute through Finance Act, 2009 and became effective from tax year 2010---Complainant was not required to file a return in tax year 2009---Complainant was also not allowed reasonable time to respond to statutory notices---Invocation of S.121 of the Income Tax Ordinance, 2001 being against the statute and contrary to law was tantamount to maladministration under S.2(3) of the Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000---Federal Tax Ombudsman recommended that Federal Board of Revenue direct the Commissioner to invoke revisionary jurisdiction under S.122A of the Income Tax Ordinance, 2001, and decide matter afresh, as per law, after hearing the complainant. (b) Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--- ----S. 2(3)---Maladministration---Opportunity of being heard---Complainant contended that he was not given reasonable time to respond to notices served on him as Federal Board of Revenue Circular/Instructions stipulated that at least 15…

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