Law: Income Tax Ordinance, 1979

Section: 56,80C,143B

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Income Tax Ordinance (XXXI of 1979)]......Ss. 56, 80 C & 143B Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3) Notice for furnishing return of total income Filing of statements under S.143B.of the Income Tax Ordinance, 1979 separately by the complainant/assessee and his father Assessee and his father were maintaining joint hank account-No return was filed by them nor were insisted upon Assessment was framed in the name of Association of Persons which was said to be on "agreed" basis on the ground of such joint account Application for withdrawal of complaint Validity Proceedings were beset with illegality and betrayed flagrant disregard of, law, rules and procedure not only by the Assessing Officer alone but also by those who gave approval for "agreed." assessment Neither there was any declared version nor any "accounts" were presented because admittedly no Returns were filed. Proceedings were finalized without any legal sanction-Complainant/assessee approached the Federal Tax Ombudsman on the very next day of the "agreement", alleging that all proceedings by the Taxation Officer were contrary to law, arbitrary, based on irrelevant grounds, involving exercise of powers for improper motive which tantamounts to administrative excesses Letter by the complainant/ assessee (filed before the date of hearing) requesting that the complaint may be treated as with drawn did not appear to have been filed voluntarily and without undue pressure from the concerned tax functionaries who obviously had a clear motive to cover up the illegalities committed in the assessment process Federal Tax Ombudsman recommended that the Central Board of Revenue may call for and examine the record to take requisite action, including possibility of an independent Audit in the present case and that the `tax functionaries responsible for the above noted discrepancies be asked to explain their conduct ,for suitable departmental action. DECISION/FINDINGS This complaint has been filed to agitate against assessment for the year 1997 98 by treating the Complainant had his father as and AOP and determination of Income at Rs.916,363 on the basis of "agreed…

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