Law: Income Tax Ordinance, 2001

Section: 120,120(3),120(6)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3),10,10(1)

NOTES: Harassment of taxpayer Notice under S. 120(3) for incomplete returns Contention of complainant, inter alia, was that taxpayer was facing undue harassment by Department with the design to block taxpayer's legal and admissible refunds Federal Tax Ombudsman observed that record revealed that maladministration was embedded in routine neglect, inattention, delay and incompetence of Departmental functionaries, and in the administration and discharge of duties and responsibilities at the LTO Complaint against Departmental harassment, violation of protocols, SOPs and fiscal laws and misuse of authority by Large Taxpayer Office ("LTO") Federal Tax Ombudsman recommended Department to withdraw notice under S. 120(3) of Income Tax Ordinance, 2001 issued to taxpayer and furthermore, to direct IT Wing of Department to review IRIS application to ensure that system should not allow completion of audit / assessment in cases where returns were incomplete and that indiscreet notices under S. 120(3) of Income Tax Ordinance, 2001 were not issued by the enforcement officers for tax years wherein audit / assessment proceedings were completed and to further ensure immediate implementation of system based scrutiny of returns FINDINGS/RECOMMENDATIONS: DR. ASIF MAHMOOD JAH, FEDERAL TAX OMBUDSMAN:---.--- The above referred complaint was filed under Section 10(1) of the Federal Tax Ombudsman Ordinance, 2000, highlighting various acts of taxpayer's harassment, blatant violation of protocols/SOPs/Fiscal laws and misuse of powers by Income Tax Authorities, LTO Islamabad. The complaint was referred to the respondents for comments, in terms of Section 10(4) of the FTO Ordinance, read with Section 9(1) of the Federal Ombudsmen Institutional Reforms Act, 2013. 2. The Complainant Company alleges that though Income Tax Return for TY 2014 was Filed in time yet the department with mala fide intent has issued Notice under section 120(3) on 11th February, 2021 so as to invalidate the said return. Taxpayer also alleged that all this is being done with design to block company's legal/admissible refunds. Following specific areas were communicated for comments/reply from the concerned tax…

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