Law:

Section:

(a) Income Tax Ordinance (XLIX of 2001)--- ----Ss. 114(6), 120, 122(3)(b), 122(5-A) & 131---Furnishing a revised return---Amendment of assessment---Show-cause notices for amendment of assessment were issued to the appellant/taxpayer who instead of replying said show-cause notices, revised the returns--Ignoring the revised return, Taxation Officer continued with the action, proposed in the show-cause notices and passed orders amending assessments taken to have been made under S.120 of Income Tax Ordinance, 2001---Validity---Taxpayer under S.122(3) of Income Tax Ordinance, 2001 had been authorized to revise its return and revising of return would create a right in shape of an 'amended assessment' and Ordinance had recognized it for all purposes including the purpose of determining payable tax---Provisions of S.122(3) of Income Tax Ordinance, 2001 was substantive and the authority given to taxpayer for such amendment was a substantive right---Substituted subsection (6) of S.114 of Income Tax Ordinance, 2001 could not be given retrospective effect because it curtailed the right vested in the taxpayer by S.122(3) of the Ordinance to cure or amend his earlier declaration given in original return---Right to revise return being unconditional at time when same was revised, the conditions ordained by S.114(6) of Income Tax Ordinance, 2001 should not have been applied retrospectively. Zakaria H.A. Sattar Bilwani's case 2003 PTD 52; Malik Gul Hassan and Co. and 5 others v. Allied Bank of Pakistan 1996 SCMR 237; Muhammad Ishaq v. State PLD 1956 SC (Pak.) 256 and State v. Muhammad Jamil, PLD 1965 SC 681 and Abdul Rehman v. Settlement Commissioner PLD 1966 SC 362 ref. (b) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--- ----Ss.2(3), 9 & 11---Investigation of allegations of maladministration--Recommendations for implementation---Office of Federal Tax Ombudsman under S.9 of Establishment of Office of Federal Tax Ombudsman Ordinance, 2000, could investigate any allegation of maladministration---If the investigated allegations of maladministration were found correct, Federal Tax Ombudsman would communicate its finding with the recommendation to…

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