Law: Federal Tax Ombudsman Ordinance, 2000

Section: 10(1),10(4),10(3)

Law: Income Tax Ordinance, 2001

Section: 235,148,114(6)

Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)----S. 10--Income Tax Ordinance, 2001, S. 114(6)--Filing of revised income tax returns--Obtaining written permission of Commissioner for filing revised income tax returns--Income tax refund--Complaint of maladministration on part of Income Tax Authorities for non-issuance of income tax refund--Complainant / taxpayer had filed revised returns for the tax years, 2011 to 2013 claiming enhanced refund and contended that the Department was not issuing the same--Contention of Department was inter alia that complainant had filed revised returns without obtaining prior written permission of the Commissioner in terms of S. 114(6) of the Income Tax Ordinance, 2001 ; hence the revised returns were invalid--Held, that examination of available record did not establish that prior approval of Commissioner Inland Revenue had been obtained and there was no confirmation by the Commissioner in such regard--Approval envisaged by law could not be deemed to have been obtained simply because the complainant/ taxpayer was able to file revised online returns for the tax year 2011 to 2103 and the law required that Commissioner's prior approval be obtained before revised returns were filed--Commissioner, if he states that the prior approval had not been obtained and the complainant was unable to controvert the said statement with any documentary evidence that established that approval envisaged in law was in fact obtained, then the statutory requirement was not satisfied, as in the present case--Contention of complainant that the requirement of obtaining written permission was introduced vide an amendment in the Income Tax Ordinance, 2001 through the Finance Act, 2013 and was hence applicable with effect from tax year 2014 and was therefore not applicable to the revised returns of the complainant; was misconceived as said revised returns were filed in October, 2014 and at that time the statutory requirement of Commissioner's prior approval was in force as the Finance Act, 2013 became effective from 1st July, 2013 and any return revised after said time became subject to approval of the Commissioner--No case for…

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