Law: Income Tax Ordinance, 2001

Section: 170(4),171,120

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Income Tax Ordinance (XLIX of 2001)----Ss 170(4), 171 & 120---Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3)---Complaint against non-issuance of tax refund---Deduction of tax at source under provisions of the Income Tax Ordinance, 2001----Refund due to taxpayer---Additional payment for delayed refunds---Jurisdiction of Federal Tax Ombudsman---"Maladministration" & "contrary to law"---Scope---Complainant/taxpayer in return filed under S. 120(1) claimed refund on account of tax deducted at source under various provisions of the Income Tax Ordinance , 2001---Contention of complainant was that Department failed to process return / deemed assessment within mandatory period of sixty days under S. 190(4) of the Ordinance, and sought intervention of the Federal Tax Ombudsman---Validity---Commissioner, Inland Revenue was under a mandatory obligation to, suo motu, dispose of any refund claim arising out of return of income, that had been deemed to have been assessed under S. 120(1) of the Income Tax Ordinance, 2001 within 60 days of the date of deemed assessment and order under S. 170(4) of the Income Tax Ordinance, 2001 must be passed within 60 days; and if the same was not done, then delay in disposal of refund claim was evident and compensation for such delay was payable under S. 171 of the Ordinance---Department, in the present case had failed to adhere to mandatory sixty days time frame prescribed for disposal of refund claim, and such lapse was therefore, "contrary to law" and tantamount to "maladministration" under S. 2(3) of Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000---Federal Tax Ombudsman recommended the Federal Board of Revenue to direct the Chief Commissioner to issue refund due to the taxpayer/complainant in accordance with law, and report compliance of the same within 30 days---Complaint was disposed of, accordingly. Gojra Textile Mills Ltd.'s case Complaint No.11/289/88118 ref. 2010 PTD (Trib.) 519; Assistant Collector Customs Pakistan v. Khyber Electric Lamps MFG Company Ltd. Peshawar PTCL 2002 CL. 1; Muhammad Saleem v. FTO and others Writ Petition No.11545 of 2012; 2001 SCMR 838;…

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