Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9,32

Law: Constitution of Pakistan, 1973

Section: 199

Law: Law Reforms Ordinance, 1972

Section: 3,3(2)

Law: Income Tax Ordinance, 2001

Section: 120,170,170(4)(5)

Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)---.--- ---.----Ss. 9 & 32---.---Income Tax Ordinance (XLIX of 2001) Ss. 170 & 120---.---Constitution of Pakistan, Art. 199---.---Law Reforms Ordinance (XII of 1972) S. 3 & proviso---.--- Complaint against non-issuance of income tax refund---.---Jurisdiction of the Federal Tax Ombudsman in relation to cases of tax refund---.---Intra-court appeal---.---Maintainability---.---Petitioner's complaint before the Federal Tax Ombudsman regarding non-issuance of income tax refund was decided in petitioner's favour, which was subsequently set aside by order in Representation to the President of Pakistan filed by Department---.---Petitioner's Constitutional petition against said order in Representation was dismissed---.---Validity---.---Federal Tax Ombudsman had no jurisdiction to investigate or inquire into matters which related to assessment of income , determination of liability of tax , interpretation of law, rules and regulations relating to assessment/determination in respect of which legal remedies of appeal, review or revision were available under the relevant legislation---.---Intra Court appeal was hit by proviso to S.3(2) of the Law Reforms Ordinance, 1972 as S. 32 of the Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000 provided remedy of representation before the President against recommendations of the Federal Tax Ombudsman---.---Intra Court appeal was dismissed, in circumstances. THIS ORDER PASSED BY: MUDASSIR KHALID ABBASI, JUSTICE:---.--- This Intra Court Appeal under section 3(2) of Law Reforms Ordinance, 1972 has been directed against an order dated 27.04.2017 passed in W.P. No.5999 of 2017. 2. Precisely, the facts of the case are that appellant is a registered taxpayer under Income Tax Ordinance, 2001. Stance taken by the appellant is that he has paid Rs.3,608,057/- as an excess amount of income tax for the year 2010 and is entitled for refund of the same. Despite repeated requests, respondent No.3 has not issued voucher, appellant filed an appeal before Federal Tax Ombudsman/respondent No.5 which was disposed of in his favour vide order dated…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492