Law: Income Tax Ordinance, 2001

Section: 114,127,131,153(1)(a),171(2)(a),Clause (24A) of Part II of Second Schedule

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9(2),10(1)

INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)---Sections: 114, 127, 131, 153(1)(a) & 171(2)(a) - Clause (24A) of Part II of Second Schedule of Ordinance, 2001 (appears wrongly as 1960 in the entire text of the judgement)- Federal Tax Ombudsman Ordinance, 2000, Sections 9(2) & 10(1) - Return of income - Respondent No. 3, derives income from manufacturing of medicines - Filed income tax return u/s 114 for the year 2010-2011 - Claiming refund - Rejection of claim by the department and issuance of part refund - Appeals rejected by the CIR(A), but allowed by the Appellate Tribunal - Department assailed said order of the Appellate Tribunal by filing Tax References which are pending before High Court - Respondent No. 3 filed Complaint u/s 10(1) of the Federal Tax Ombudsman Ordinance for issuance of refund as determined by the Appellate Tribunal - Federal Ombudsman held that non-payment of refund is maladministration and ordered payment for delayed refund - Department assailed the order before respondent no. 1, which was dismissed - Constitutional petition before High Court - Validity - FACTS Brief facts giving rise to the instant writ petition are that respondent No.3 drives income from manufacturing of medicine, filed Income Tax Returns under Section 114 of the Income Tax Ordinance for the year 2010-11, claiming refund amounting to Rs.393,195 and Rs.1,192,896. The applications of the respondent No.3 were processed and decided vide orders dated 19.03.2013 and 20.05.2013. Department rejected the claim of respondent No.3, and issued part refund amounting to Rs.0.135 and Rs.0.258 million respectively. Being aggrieved of the said orders, respondent No.3 filed appeals before the Commissioner Inland Revenue under Section 127 of the Ordinance. The appeals filed by the respondent No.3 were rejected vide consolidated order dated 24.03.2014. Respondent No.3 then preferred appeal before the Appellate Tribunal Inland Revenue (A.T.I.R) under Section 131 of the Ordinance. The A.T.I.R vide order dated 18.11.2015 allowed the appeals of the respondent No.3. The petitioner/department had assailed the said order dated 18.11.2015 of A.T.I.R. by way of filing Income Tax Reference…

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