Law: Income Tax Ordinance, 2001, Federal Tax Ombudsman Ordinance, 2000

Section: 148,170(4),171, / 9,10,14

Income Tax Ordinance (XLIX of 2001)——Ss.148 & 170(4)—Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss. 9 & 10—Refund, claim for—Tax to be deducted on imported raw material—“Manufacturer”— Scope—Contention of the Department was that the taxpayer fell under the definition of “manufacture ” while the taxpayer / firm submitted that it was simply involved in packing of imported tea/spices in retail packing through human resources, which could not be termed as manufacturing process—Refund applications of the taxpayer before the Department could not be entertained because the Department filed references before the High Court, whereas the taxpayer filed complaint before the Federal Tax Ombudsman (‘the Ombudsman’)—Ombudsman passed recommendations to dispose of refund applications after completing verification process—Department invoked constitutional jurisdiction of the High Court after its representation against Ombudsman’s recommendations was dismissed by the Appellate Authority (President)—Validity—Record revealed that the High Court had now answered all the References previously filed by the petitioner / department in negative by holding that the issue of declaring the respondent / taxpayer as “manufacturer” had been adjudicated upon in favour of respondent /taxpayer-Even otherwise , no illegality, irregularity or jurisdictional error was noticed in the impugned recommendation of the Ombudsman followed by the order of the Appellate Authority-No case for interference by the High Court in its constitutional jurisdiction was made oat-Constitutional petition, being merit-less, was dismissed, in circumstances.JUDGMENT:ABDUL SHAKOOR, JUSTICE:---.---Through the instant petition, the petitioner has invoked the extra-ordinary Constitutional Jurisdiction of this Court for declaring the order dated 27.01.2020 of Federal Tax Ombudsman "FTO" and judgment and order dated 07.10.2020 of the Hon'ble President of Pakistan "Appellate Authority" to be illegal, without jurisdiction and of no legal effect.2. Succinctly narrated facts are that respondent No.01 filed Income Tax Returns for the years, 2014 to 2018 in the respective financial…

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