Law: Income Tax Ordinance, 2001

Section: 120,120(1)(b),120(3),170,170(4),170(5)(b ),231A,234,235,236

Law: Federal Tax Ombudsman Investigation and Disposal of Complaint Regulation, 2001

Section: 3(2)(ii)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3),9,9(2)(b),10

Income Tax Ordinance (XLIX of 2001)- -Ss. 170 & 120-Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss. 9(2)(b), 2(3) & 10- Complaint against non-issuance of income tax refund-Jurisdiction of the Federal Tax Ombudsman in relation to cases of tax refund- Maladministration-Scope-Contention of the Department was that per S.9(2)(b) of the Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000; the Federal Tax Ombudsman had no jurisdiction to investigate matters related to assessment of income or wealth and liability of tax in which statutory remedy of filing appeal was available-Validity-Federal Tax Ombudsman was a forum for looking into arbitrary acts of negligence and inattention, which tantamount to maladministration and not for determination of income or tax liability or interpretation of law-Failure of Commissioner to pass an order under S. 170(4) of the Income Tax Ordinance, 2001 did not absolve him of the responsibility to pass such order within the time prescribed by law and failure to deal with such statutory obligation within time prescribed amounted to "maladministration "-Department could examine genuineness and accuracy of claims for refund but same had to be sorted out within the time prescribed under the law which had not been done in the present case-No condition existed in law that before filing of a complaint before the Federal Tax Ombudsman, complainant had to make representation(s) to Departmental authorities-Federal Tax Ombudsman observed that neglect and inattention in issuance of refund was tantamount to maladministration under S. 2(3) of the Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000 and recommended that the Department direct the Commissioner to dispose of the refund/ compensation claim early-Complaint was disposed of, accordingly. Order No.55 of 2007-Law (FTO) dated 31.07.2008 and Orders Nos. 26/FTO/2016 dated 16.08.2016 and No.78/FTO/2016, dated 16.08.2016 rel. FINDINGS/RECOMMENDATIONS: ABDUR RAUF CHAUDHRY, FEDERAL TAX OMBUDSMAN:---.--- This complaint has been filed under Section 10(1) of the Federal Tax Ombudsman Ordinance, 2000 against non-issuance of refund…

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