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Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--- ----S.14(4)---Filing of frivolous complaint---Jurisdiction---Record of a case was transferred to Quetta from Lahore, assessee's head office being at Quetta ---Assessing Officer at Lahore complained that records were transferred with mala fide' intention with a view to 'facilitate unearthing of concealment as he had identified a bank account---Validity---Complaint had been filed with personal motive to secure convenience to pursue claim for "cash reward" which resulted in loss of valuable time and energy of Federal Tax Ombudsman Secretariat as well as of the officers of Income-tax Department, in addition to the loss suffered by the State by way of TA/DA expended on travel of DCIT Quetta all the way to Lahore to represent the respondent and to present the record---Case was closed but invoking the provisions of S.14(4) of the Federal Tax Ombudsman Ordinance a sum of Rs.10,000 was imposed on the complainant as compensation to the Revenue Division for a frivolous complaint against functionaries simply to grind his own axe---Federal Tax Ombudsman recommended that C.B.R. should deduct the above amount from the "cash reward" which may become due to the Complainant/Assessing Officer, in addition to an amount equal to TA/DA payable to the DCIT Quetta for Lahore tour. DECISION/FINDINGS The complainant accuses the Assessing Officer, Circle 12 Zone-B, Lahore for illegal transfer of assessment records of Pak National Industry, 124-Ferozepur Road, Lahore from his Circle to the Income-tax Office, Quetta disregarding the fact that the jurisdiction over the case vests with his Circle at Lahore. 2. The complainant stated that Pak National Industry, 124 Ferozepur Road, Lahore was a proprietorship concern owned by one Muhammad Inam in his `individual' capacity whereas Pak National Industry, Quetta was an AOP consisting of the following Members:--- 1. Mst. Munawar Begum. 2. Mst. Amina Khanum. 3. Mr. Feroze-ud-Din. 4. Mr. Muhammad Ahmad. 5. Mr. Shafiq Ahmad. 6. Mst. Shamshad Begum. The name of Mr. Muhammad Inam, according to the complainant, nowhere figures amongst the Members of this AOP. It was the…

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